THE USE OF RULE-BASED EXPERT SYSTEMS TO INVESTIGATE THE EFFECTS OF EXPERIENCE ON AUDIT JUDGMENTS

Rule-based expert systems (RBES) are currently the focus of a great deal of research interest. Most of that work, however, has concentrated on the development of such systems. There has not been much analysis of the resulting RBES. This paper examines two RBESs designed to make audit judgments. The knowledge bases of the initial prototype versions of each system contain the rules used by novice auditors. Each system was refined by having experienced auditors use the system to make the audit judgments for actual clients. The rules contained in the refined versions of each RBES thus represent the knowledge used by an experienced auditor to make a particular audit judgment. The effects of experience are then examined by comparing the rules in the initial prototype knowledge base to those contained in the refined version of each system. Experience appears to provide the capability to deal with exceptions to general rules and expectations

Accounting Information Systems [1st Australasian edition]

At last – the Australasian edition of Romney and Steinbart's respected AIS text! Accounting Information Systems first Australasian edition offers the most comprehensive and student-friendly coverage of Accounting Information Systems in Australia, New Zealand and Asia. Accounting Information Systems has been extensively revised and updated to incorporate local laws, standards and business practices. The text has a new and flexible structure developed especially for Australasian AIS courses, while also retaining the features that make the US edition easy to use. Important concepts such as systems cycles, controls, auditing, fraud and cybercrime, ethics and the REA data model are brought to life by a wide variety of Australasian case studies and examples. With a learning and teaching resource package second to none, this is the perfect resource for one-semester undergraduate and graduate courses in Accounting Information Systems

Accounting Information System

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Accounting Information Systems -12/E.

Romney and Steinbart’s market – leading textbook delivers the most comprehensive and flexible coverage of accounting information systems. This Global Edition has been edited to include enhancements making it more relevant to students outside the United States. The editorial team at Pearson has worked closely with educators around the global to include : • NEW! Focus box: more European, Asian, and Middle Eastern examples, making the theory locally relevant. • UPDATE! Real – world examples : available throughout the text incorporating the latest IT developments. • UPDATE! Hands – on Microsoft Excel and Access exercise based on tutorials from the Journal of Accountancy

Accounting information systems, Australasian edition

Accounting Information Systems first Australasian edition offers the most up-to-date, comprehensive and student-friendly coverage of Accounting Information Systems in Australia, New Zealand and Asia. Accounting Information Systems has been extensively revised and updated to incorporate local laws, standards and business practices. The text has a new and flexible structure developed especially for Australasian AIS courses, while also retaining the features that make the US edition easy to use. Important concepts such as systems cycles, controls, auditing, fraud and cybercrime, ethics and the REA data model are brought to life by a wide variety of Australasian case studies and examples

Does graph design matter to CPAs and financial statement readers.

We asked CPAs and financial statement readers if they believe distorted graphs influence judgments and if they think there is a need for standards governing their presentation and attestation in annual reports. We consider these important questions because decades of studies document that distorted graphs commonly appear in annual reports even though there is considerable evidence that such graphs influence readers’ judgments. Our results show that professionals are aware of the potential influence of graphical distortion, believe that standards are needed to assist in preparing graphs of financial information to be included in annual reports, and agree that auditors should be required to provide assurance about the accuracy of such graphs