Developing ExperTAX[supSM]: An Expert System for Corporate Tax Accrual and Planning.
以案例研究形式介绍了在审计与税务环境中开发专家系统ExperTAX的过程，揭示了开发中的关键问题，为审计师和税务专家在财务报表税务计提及税务规划中提供指导。
Abstract This paper presents a case study on the development of an expert system in an audit and tax environment. The study points out issues identified in the development process that are of interest to those researchers currently experimenting with expert systems. In addition, the case study may alert researchers to issues and areas of research related to expert systems where their efforts can lead to an advance in knowledge. This paper describes the key issues surrounding the development of a knowledge-based expert system called ExperTAX. It provides guidance and advice, through issue identification, to auditors and tax specialists in preparing the tax accrual for financial statement purposes. It also identifies relevant issues for tax planning, tax compliance, and tax service purposes.