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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2018
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Online Access: | http://ndltd.ncl.edu.tw/handle/h7r844 |