{"product_id":"the-expert-aof-a-rule-based-expert-system-for-audit-opinion-formation-von-mohamed-hegazy","title":"The Expert AOF: A Rule Based Expert System For Audit Opinion Formation","description":"\u003cp\u003eAudit opinion lends credibility to the company''s  financial statements by validating the techniques  used for reporting its results. Financial reports assist users to take decisions about the management  of the company. The accounts should, therefore,  avoid misleading users about the company''s results.  The directors'' interest in showing good results  about the company''s operations may conflict with the  objective of preparing accounts which give a true  and fair view. Because of that, it is argued that  the need for validation of lack of bias is best  provided independently of the source of the  information. This book describes the construction of  a prototype expert system for forming the audit  opinion on a client''s statements. The types of audit  opinions in various Auditing Standards were  analyzed. Both the knowledge acquisition technique  as well as the rule-based representation scheme used  for constructing The Expert AOF were described and  compared with techniques used to develop similar  systems. This book is useful for academics and  professionals who are interested in the application  of information technology in auditing companies''  financial  statements.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783843357739\"\u003e\u003ch3\u003eUse of Expert Systems in Audit Reports\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783843357739","offer_id":39497020571741,"sku":"9783843357739","price":59.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/cdd71b50-aaf3-4694-a07a-fcd97c655f3a.jpg?v=1758348255","url":"https:\/\/shop.autorenwelt.de\/en\/products\/the-expert-aof-a-rule-based-expert-system-for-audit-opinion-formation-von-mohamed-hegazy","provider":"Autorenwelt Shop","version":"1.0","type":"link"}