Structural analysis of audit evidence using belief functions

This article performs two types of analysis using Dempster-Shafer theory of belief functions for evidential reasoning. The first analysis deals with the impact of the structure of audit evidence on the overall belief at each variable in the network, variables being the account balance to be audited,...

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Main Authors: LU, Hai, Hai LU
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2002
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Online Access:https://ink.library.smu.edu.sg/soa_research/1601
https://ink.library.smu.edu.sg/context/soa_research/article/2628/viewcontent/07._Structural_Analysis_Srivastava_Lu.pdf
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Institution: Singapore Management University
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spelling sg-smu-ink.soa_research-26282017-08-16T06:48:41Z Structural analysis of audit evidence using belief functions LU, Hai Hai LU, This article performs two types of analysis using Dempster-Shafer theory of belief functions for evidential reasoning. The first analysis deals with the impact of the structure of audit evidence on the overall belief at each variable in the network, variables being the account balance to be audited, the related transaction streams, and the associated audit objectives. The second analysis deals with the impact of the relationship (logical "and" and "algebraic relationship") among various variables in the network on the overall belief. For our first analysis, we change the evidential structure from a network to a tree and determine its impact. 2002-10-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1601 https://ink.library.smu.edu.sg/context/soa_research/article/2628/viewcontent/07._Structural_Analysis_Srivastava_Lu.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic Accounting
spellingShingle Accounting
LU, Hai
Hai LU,
Structural analysis of audit evidence using belief functions
description This article performs two types of analysis using Dempster-Shafer theory of belief functions for evidential reasoning. The first analysis deals with the impact of the structure of audit evidence on the overall belief at each variable in the network, variables being the account balance to be audited, the related transaction streams, and the associated audit objectives. The second analysis deals with the impact of the relationship (logical "and" and "algebraic relationship") among various variables in the network on the overall belief. For our first analysis, we change the evidential structure from a network to a tree and determine its impact.
format text
author LU, Hai
Hai LU,
author_facet LU, Hai
Hai LU,
author_sort LU, Hai
title Structural analysis of audit evidence using belief functions
title_short Structural analysis of audit evidence using belief functions
title_full Structural analysis of audit evidence using belief functions
title_fullStr Structural analysis of audit evidence using belief functions
title_full_unstemmed Structural analysis of audit evidence using belief functions
title_sort structural analysis of audit evidence using belief functions
publisher Institutional Knowledge at Singapore Management University
publishDate 2002
url https://ink.library.smu.edu.sg/soa_research/1601
https://ink.library.smu.edu.sg/context/soa_research/article/2628/viewcontent/07._Structural_Analysis_Srivastava_Lu.pdf
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