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: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2002
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| Subjects: | |
| 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 |
| Language: | English |
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