审计师责任诉讼的决策树建模

Decision Tree Modeling of Auditor Liability Litigation.

Accounting Horizons · 1991
被引 3 · 同刊同年前 7%
ABS 3

中文导读

尝试构建审计师责任案件的决策树模型,包括典型案例画像、假设案例、和解决策模型及其应用,并讨论决策分析方法的优缺点。

Abstract

Abstract Attempts to develop a decision tree model of an auditor liability case. Profile of a typical auditor liability case; Hypothetical auditor liability case; Presentation of a model of the auditor's settlement decision; Uses of the model in making settlement decisions; Major advantages and limitations of the decision analytic approach.

审计法律责任决策分析会计