Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Decision Trees Versus Decision Tables for Audit Test Data Design: An Experimental Study *

Decision Trees Versus Decision Tables for Audit Test Data Design: An Experimental Study * Abstract: Use of test data is an important evidence collection method that auditors can employ to evaluate the authenticity, accuracy, and completeness of program processing. Nevertheless, test data design is a time‐consuming and error‐prone process. To facilitate design, two approaches advocated are the decision‐tree approach and the decision‐table approach. An experiment conducted to examine the quality of test data designs produced using both approaches showed some support for the superiority of the decision‐table approach over the decision‐tree approach. Insofar as the results obtained are problematical, however, the research needs to be replicated and extended. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

Decision Trees Versus Decision Tables for Audit Test Data Design: An Experimental Study *

Ip, Andrew; Weber, Ron
Accounting & Finance , Volume 26 (1) – May 1, 1986
Download PDF
22 pages

Loading next page...
 
/lp/wiley/decision-trees-versus-decision-tables-for-audit-test-data-design-an-zXoAhANETL

References (21)

Publisher
Wiley
Copyright
© 1986 Accounting and Finance Association of Australia and New Zealand
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/j.1467-629X.1986.tb00072.x
Publisher site
See Article on Publisher Site

Abstract

Abstract: Use of test data is an important evidence collection method that auditors can employ to evaluate the authenticity, accuracy, and completeness of program processing. Nevertheless, test data design is a time‐consuming and error‐prone process. To facilitate design, two approaches advocated are the decision‐tree approach and the decision‐table approach. An experiment conducted to examine the quality of test data designs produced using both approaches showed some support for the superiority of the decision‐table approach over the decision‐tree approach. Insofar as the results obtained are problematical, however, the research needs to be replicated and extended.

Journal

Accounting & Finance – Wiley

Published: May 1, 1986

There are no references for this article.