運用專家系統輔助審計人員評估內控風險之研究─以應收帳款抽樣樣本量為例

• Main Author: 洪嘉謙
• Other Authors: 陳錦烽
• Format: Others
• Language: zh-TW
• Published: 1997
• Online Access: http://ndltd.ncl.edu.tw/handle/47129262402698539194

碩士 === 國立政治大學 === 會計研究所 === 85 === 　　In recent years, the rapid development in information technology has a significant impact on CPA firms. Many of the large CPA firms in Taiwan have recognized such an impact, and begun computerizing their audit works. An expert system is one of the applications of information technology. It is a computer-based system that uses knowledge, facts and reasoning techniques to solve problems that normally require the abilities of human experts. 　　In this research, we attempt to combine expert systems with audit proficiency, especially in the area of audit risk assessment. An expert system shell, 1st-Class, is used to construct a prototype expert system which can help auditors in deciding the smple size of accounts receivable to be examined. The prototype system manifests how an audit expert uses his knowledge, experience, and decision process in the above evaluation process. We also evaluate the feasibility of using expert system in audit risk assessment. Based on our research results, we conclude that: 　　1. The application of expert systems concepts and techniques in audit risk assessment is feasible, 　　2. When choosing a domain expert, the emphasis is not only on the expert's knowledge and experience, but also on his willing ness to provide assistance throughout the project. 　　3. An expert system shell is easy to learn and use, therefore, a convenient research tool for similar projects, and 　　4. It is time-consuming to acquire an expert's knowledge through interviews. Future research may consider other methods of knowledge acquisition.