审计专家系统及其对我国会计师事务所的影响

Audit Expert System & Its Influence on Chinese Accounting Firms

依据专家系统的特点和作用,分析和论证了审计专家系统对我国会计师事务所的影响;对审计专家系统的开发和应用的局限性提出了看法。

According to the features and functions of the expert system, this paper analyzes and discusses on the influence of the audit expert system on Chinese accounting firms, and puts forward some opinions about the limitation of the development and application of the audit expert system.