Structuring the Assessment of Audit Evidence -- An Expert Systems Approach

The article informs that in conducting an audit, the auditor is required to express an opinion concerning a client's financial statements. The construction of an audit plan or the evaluation of a completed or partially completed audit program usually requires the auditor to make a large number of interrelated judgments. However, since much of the previous research into the construction and validation of expert systems has been concerned with the construction and validation of knowledge-bases, the methodology is directly derived from expert system development methodology