CAPEX: A Knowledge-based Expert System for Substantive Audit Planning
CAPEX (Canadian Audit Planning Expert System) is a knowledge-based system designed to generate substantive audit program plans using an assertion-based risk-oriented approach to structuring audit objectives and the assessment of audit evidence. This type of approach is advocated by major professional accounting bodies and used by an increasing number of major audit firms both in North America and around the world. Provides an overview of CAPEX, including the user interface and key outputs, addresses the knowledge acquisition process, knowledge presentation, system validation, lessons learned, system limitations, and suggestions for future research, as well as including various appendixes, figures, tables, and references.
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