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人工神经网络在审计领域的应用 被引量：2

The Application of the Artificial Neural Network(ANN) in the Audit Field
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摘要 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.
作者 左志刚 谢芳
机构地区 广东外语外贸大学国际工商管理学院 五邑大学管理学院
出处 《科技情报开发与经济》 2007年第15期159-161,共3页 Sci-Tech Information Development & Economy
关键词 人工神经网络 审计 实质性测试 ANN audit substantive test
分类号 TP183 [自动化与计算机技术—控制理论与控制工程]
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参考文献19

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同被引文献14

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科技情报开发与经济
2007年 第15期

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