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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86987

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86987

Title:	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
Authors:	洪嘉謙
Contributors:	陳錦烽洪嘉謙
Keywords:	專家系統審計人員
Date:	1996
Issue Date:	2016-04-28 09:29:46 (UTC+8)
Abstract:	近年來，資訊科技的蓬勃發展，對會計師事務所產生極大的衝擊。國內多家大型事務所已體認列資訊科技對其產生的影響，紛紛開始電腦化，利用電腦來幫助查核人員進行查核工作。專家系統是資訊科技的一項應用，該系統可將專家的知識和經驗建構於電腦上，並以類似專家解決問題的方式，對某一特定問題領域提供建議或答案，並能解釋推論的結果。 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.
Description:	碩士國立政治大學會計學系 84353030
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002458
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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