An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework

[1]  Didier Dubois,et al.  The principle of minimum specificity as a basis for evidential reasoning , 1986, IPMU.

[2]  Glenn Shafer,et al.  Integrating statistical and nonstatistical audit evidence using belief functions: A case of variable sampling , 1994, Int. J. Intell. Syst..

[3]  James V. Hansen,et al.  A Case Study and Field Evaluation of EDP-XPERT , 1992 .

[4]  Alessandro Saffiotti,et al.  Pulcinella: A General Tool for Propagating Uncertainty in Valuation Networks , 1991, UAI.

[5]  Alvin A. Arens,et al.  Auditing: An Integrated Approach , 1976 .

[6]  Nils J. Nilsson,et al.  Artificial Intelligence , 1974, IFIP Congress.

[7]  Miklos A. Vasarhelyi.  Artificial intelligence in accounting and auditing—using expert systems , 1988 .

[8]  Khaled Mellouli,et al.  On the propagation of beliefs in networks using the Dempster-Shafer theory of evidence , 1987 .

[9]  Anthony Wensley,et al.  Capex: A Knowledge-Based Expert System for Substantive Audit Planning , 1995 .

[10]  Rajendra P. Srivastava,et al.  An Expert System Approach to Audit Planning and Evaluation in the Belief-Function Framework , 1996 .

[11]  R. P. Srivastava,et al.  The belief‐function approach to aggregating audit evidence , 1995, Int. J. Intell. Syst..

[12]  John B. Sullivan.  Discussant's response to "AUDITOR'S ASSISTANT: A knowledge engineering tool for audit decisions"; , 1988 .

[13]  Didier Dubois,et al.  Focusing versus updating in belief function theory , 1994 .

[14]  Prakash P. Shenoy,et al.  Axioms for probability and belief-function proagation , 1990, UAI.

[15]  Dan W. Patterson,et al.  Introduction to artificial intelligence and expert systems , 1990 .

[16]  R. P. Srivastava,et al.  The Bayesian and belief-function formalisms a general perspective for auditing , 1990 .

[17]  James V. Hansen,et al.  A knowledge-based expert system for auditing advanced computer systems☆ , 1986 .

[18]  Prakash P. Shenoy,et al.  Propagating Belief Functions with Local Computations , 1986, IEEE Expert.

[19]  Glenn Shafer,et al.  Evidential Reasoning Using DELEF , 1988, AAAI.

[20]  Anthony Wensley,et al.  Structuring the Assessment of Audit Evidence -- An Expert Systems Approach , 1990 .

[21]  Glenn Shafer,et al.  A Mathematical Theory of Evidence , 2020, A Mathematical Theory of Evidence.

[22]  Didier Dubois,et al.  Evidence, knowledge, and belief functions , 1992, Int. J. Approx. Reason..