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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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 |
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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. |
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LU, Hai Hai LU, |
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LU, Hai Hai LU, |
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LU, Hai |
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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 |
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Structural analysis of audit evidence using belief functions |
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Structural analysis of audit evidence using belief functions |
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structural analysis of audit evidence using belief functions |
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Institutional Knowledge at Singapore Management University |
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2002 |
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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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