Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the nature, time and the extent of audit procedure. In the future, expert system will be a challenge to the accounting profession in order to get the benefit from the coming technology to improve performance and reduce cost.

Published by Universitas Muhammadiyah Yogyakarta
Journal Name Journal of Accounting and Investment
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Location Kab. bantul, Daerah istimewa yogyakarta INDONESIA
Website ai| http://journal.umy.ac.id/index.php/ai|
ISSN ISSN : 26223899, EISSN : 26226413, DOI : 10.18196/jai,
Core Subject Economy,
Meta Subject Economics, Econometrics & Finance,
Meta DescJAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
PenulisSuryandari, Erni
Publisher ArticleUniversitas Muhammadiyah Yogyakarta, Indonesia
Subtitle Article Journal of Accounting and Investment Vol 2, No 2: July-December 2001
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