structural analysis of audit evidence using belief functions. fuzzy sets and systems（审计证据使用信仰结构分析功能。）.pdfVIP

Proceedings of the 32nd Hawaii International Conference on System Sciences - 1999 Proceedings of the 32nd Hawaii International Conference on System Sciences - 1999 Structural Analysis of Audit Evidence Using Belief Functions Rajendra P. Srivastava* and Hai Lu** (rajendra@falcon.cc.ukans.edu) *Ernst Young Distinguished Professor, The University of Kansas **Graduate Student, The University of Kansas Abstract support in the above case for the accounts receivable balance being fairly stated? Well, if we assume the two This article performs two types of analysis using items of evidence to be independent, which would be the Dempster-Shafer theory of belief functions for evidential case if a tree instead of a network structure is considered, reasoning. The first analysis deals with the impact of the the total belief would be only 0.48 (the product of the two structure of audit evidence on the overall belief at each numbers). However, if we consider the network structure, variable in the network, variables being the account i.e., the interdependence of the evidence, then it will be 0.6, balance to be audited, the related transaction streams, a much higher level of support [16]. Although the network structure provides a more and the associated audit objectives.