The Design and Validation of a Hybrid Information System for the Auditor’s Going Concern Decision
设计了一个结合统计模型和规则专家系统的混合信息系统GC Advisor，帮助审计师评估客户企业持续经营能力，并按照文献中的专家系统验证指南进行了验证。
:Decision making in a semistructured environment often involves the use of quantitative, structured analysis along with the qualitative judgment of an expert. Decision support systems and expert systems are often developed to assist in this judgment process. The hybrid information system described in this paper combines a statistical model with a rule-based expert system in order to integrate the quantitative and qualitative aspects of decision making. The GC Advisor hybrid system is designed for use by auditors to assess the ability of the client firm to continue as a going concern. The guidelines for expert system validation given in previous literature are then applied to the validation of GC Advisor.