The Construction of a Rule-Based Expert System as a Method for Studying Materiality Judgments.
通过构建一个基于规则的专家系统，研究定性和定量信息如何影响审计计划阶段的重要性判断，系统将判断过程分解为选择基数和百分比两个决策。
Abstract This paper describes the construction of an expert system for making planning-stage materiality judgments. The purpose of the study was to investigate how various types of qualitative and qualitative information influence those judgments. A rule-based expert system was built as a vehicle for this descriptive research because its use of If-Then rules to represent domain knowledge makes both the role played by various pieces of information and the reason for using that information explicit. The system's judgment model breaks down the materiality judgment process into two separate decisions: (1) a choice of the appropriate base. Examination of the rules used by the system indicates that information about (a) the nature of the client, (b) future plans of the client, and (c) perceptions of the needs of financial statement users influences the choice of a materiality base. Information about the intended use of the financial statements and the nature of the audit engagement affects the selection of the percentage rate.