Designing the Model of Calculating the Audit Fee with Usage of Case Based Reasoning (CBR) and Analytical Hierarchical Process (AHP) (CROSBI ID 560396)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Babić, Zoran ; Pervan, Ivica ; Zenzerović, Robert
engleski
Designing the Model of Calculating the Audit Fee with Usage of Case Based Reasoning (CBR) and Analytical Hierarchical Process (AHP)
Since Croatia is still in the process of transition and Croatian companies are looking on auditing mainly as a legal obligation which has to be fulfilled, decision on choosing the auditor often depends on price for performing financial statement audit i.e. audit fee. Motivation of this article is to outline the determinants of audit fees and to develop a model based on case-base reasoning which can be useful for smaller and medium size auditing firms to determine audit fee when biding for a new client. Case-based reasoning represents a method for solving problems and decision making support which is based on the previous business experience. Namely, case-based reasoning uses cases from the past to solve new problems. Case is conceptualized piece of knowledge representing the experience that teaches a lesson fundamental to achieving the goals of the decision maker. Cases usually incorporate input features and output features. Input features represent important attributes of cases that effect decision making. Once, when target case is inputted in the system with its input features system has to retrieve the most similar cases from the case base. After the most similar case is retrieved from the case base it can be used for finding interesting information and after that reasoner can adjust and send a new probe with different features for retrieving of new case. On the other hand, system can be designed to make automatic adjustments in solution part of the old case on the base of differences in situation part of the cases, providing the solution for the new case.
audit fee; case based reasoning; decision making
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Podaci o prilogu
239-253.
2010.
objavljeno
Podaci o matičnoj publikaciji
Proceedings of the 12th International Conference on Operations Research – KOI 2008
Zagreb:
Podaci o skupu
Nepoznat skup
predavanje
29.02.1904-29.02.2096