Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas
<p><em>Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature.</em><em> </em>This purpose of this study is to discuss the benefit of expert system as an aid in...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2005-07-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/621 |
| _version_ | 1818312038895583232 |
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| author | Erni Suryandari |
| author_facet | Erni Suryandari |
| author_sort | Erni Suryandari |
| collection | DOAJ |
| description | <p><em>Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature.</em><em> </em>This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the nature, time and the extent of audit procedure. <em>In the future, expert system will be a challenge to the accounting profession in order to get the benefit from the coming technology to improve performance and reduce cost.</em></p> |
| first_indexed | 2024-12-13T08:11:30Z |
| format | Article |
| id | doaj.art-863eecf7978f455bafb32de6259b788a |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-13T08:11:30Z |
| publishDate | 2005-07-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-863eecf7978f455bafb32de6259b788a2022-12-21T23:54:13ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132005-07-0122127136527Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan MaterialitasErni Suryandari0Universitas Muhammadiyah Yogyakarta<p><em>Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature.</em><em> </em>This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the nature, time and the extent of audit procedure. <em>In the future, expert system will be a challenge to the accounting profession in order to get the benefit from the coming technology to improve performance and reduce cost.</em></p>https://journal.umy.ac.id/index.php/ai/article/view/621expert systemintellegence computerjudgement materialityjudgement auditplanner |
| spellingShingle | Erni Suryandari Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas Journal of Accounting and Investment expert system intellegence computer judgement materiality judgement auditplanner |
| title | Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas |
| title_full | Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas |
| title_fullStr | Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas |
| title_full_unstemmed | Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas |
| title_short | Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas |
| title_sort | expert system dan aplikasinya dalam auditing suatu metode mempelajari pertimbangan materialitas |
| topic | expert system intellegence computer judgement materiality judgement auditplanner |
| url | https://journal.umy.ac.id/index.php/ai/article/view/621 |
| work_keys_str_mv | AT ernisuryandari expertsystemdanaplikasinyadalamauditingsuatumetodemempelajaripertimbanganmaterialitas |