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Proceedings of the International Conference on Technology Management and InnovationAvailable to Purchase
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ISBN:
9780791859612
No. of Pages:
612
Publisher:
ASME Press
Publication date:
2010
eBook Chapter
70 The Research on the Audit Misstatement Risk of Assessment Methodology Based on Rough Neural Network Available to Purchase
By
Xun Yang
Xun Yang
Business College
Central South University
Department of Accounting Hunan Business College Changsha
, China
; [email protected]
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Page Count:
4
-
Published:2010
Citation
Yang, X. "The Research on the Audit Misstatement Risk of Assessment Methodology Based on Rough Neural Network." Proceedings of the International Conference on Technology Management and Innovation. Ed. Xie, H. ASME Press, 2010.
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This paper sets out the basic principle of rough neural networks and presents a method for assessing risk through the detailed analysis to audit misstatement. At last, an example is introduced to validate its effectiveness and thus provides a new way for identifying and warning audit risk.
I. Introduction
II. Factors Affecting the Audit Misstatement Risk
III. The Methodology Based on Rougu Neural Rough Neural Network
IV. The Example of Application
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