人工神经网络在审计领域的应用

The Application of the Artificial Neural Network(ANN) in the Audit Field

介绍了人工神经网络的基本特征,对国内外将人工神经网络技术应用于审计的有代表性的研究成果进行了综述,建议我国也应开展此类研究,且应将研究重点放在审计实质性测试方面。

This paper introduces the basic features of ANN, summarizes the representative research achievements obtained at home and abroad on the application of ANN in the field of the audit, and provides the suggestion on that our country should develop such researches and put the emphases on the audit of the substantive test.