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Comparing Different Methods in Analytical Procedures Using Real World Data
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Author(s): Eija Koskivaara (Turku School of Economics and Business Administration, Finland)
Copyright: 2004
Pages: 3
Source title:
Innovations Through Information Technology
Source Editor(s): Mehdi Khosrow-Pour, D.B.A. (Information Resources Management Association, USA)
DOI: 10.4018/978-1-59140-261-9.ch167
ISBN13: 9781616921255
EISBN13: 9781466665347
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Abstract
Analytical procedures play an important role in assisting the auditor in determining the nature, timing and extent of their substantive testing, and in forming an overall opinion as to the reasonableness of recorded account values. The present study compares the artificial neural network (ANN) system and traditional analytical procedures on pattern recognition in monthly account values. The results of the study indicate that the ANN-system has a better predictive ability on pattern recognition in monthly account values than the traditional analytical procedures used in this study.
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