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dc.contributor.authorSrivastava, Rajendra P.
dc.date.accessioned2018-04-07T03:26:06Z
dc.date.available2018-04-07T03:26:06Z
dc.date.issued1995
dc.identifier.citationSrivastava, R. P., "The Belief-Function Approach to Aggregating Audit Evidence" International Journal of Intelligent Systems, Vol. 10, No. 3, March 1995, pp. 329-356.en_US
dc.identifier.urihttp://hdl.handle.net/1808/26293
dc.descriptionThis is the peer reviewed version of the following article: Srivastava, R. P., "The Belief-Function Approach to Aggregating Audit Evidence" International Journal of Intelligent Systems, Vol. 10, No. 3, March 1995, pp. 329-356., which has been published in final form at http://doi.org/10.1002/int.4550100304. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Self-Archiving.en_US
dc.description.abstractIn this article, we present the belief-function approach to aggregating audit evidence. The approach uses an evidential network to represent the structure of audit evidence. In turn, it allows us to treat all types of dependencies and relationships among accounts and items of evidence, and thus the approach should help the auditor conduct an efficient and effective audit. Aggregation of evidence is equivalent to propagation of beliefs in an evidential network. The paper describes in detail the three major steps involved in the propagation process. The first step deals with drawing the evidential network representing the connections among variables and items of evidence, based on the experience and judgment of the auditor. We then use the evidential network to determine the clusters of variables over which we have belief functions. The second step deals with constructing a Markov tree from the clusters of variables determined in step one. The third step deals with the propagation of belief functions in the Markov tree. We use a moderately complex example to illustrate the details of the aggregation process.en_US
dc.publisherWileyen_US
dc.rightsCopyright © 1995 Wiley Periodicals, Inc., A Wiley Companyen_US
dc.titleThe Belief-Function Approach to Aggregating Audit Evidenceen_US
dc.typeArticleen_US
kusw.kuauthorSrivastava, Rajendra P.
kusw.kudepartmentBusinessen_US
dc.identifier.doi10.1002/int.4550100304en_US
kusw.oaversionScholarly/refereed, author accepted manuscripten_US
kusw.oapolicyThis item does not meet KU Open Access policy criteria.en_US
dc.rights.accessrightsopenAccessen_US


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