Using Ontology to Construct Audit Data Analysis Procedures – An Example of Journal Entry Testing

碩士 === 國立雲林科技大學 === 會計系 === 106 === The development of auditing technology has shifted from traditional manual accounting to computerized accounting. Computer Assisted Audit Techniques improve the audit efficiency and resolve the difficulties faced by human-based audit. The Audit Data Analytics is t...

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Bibliographic Details
Main Authors: YAN, SU-YING, 顏素英
Other Authors: SUN, CHIA-MING
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/h7r844