What question did this study set out to answer?

The aim is to discuss how to structure the assessment of audit evidence using expert systems to improve risk evaluations.

June 15, 2026

Discussion of Structuring the Assessment of Audit Evidence--An Expert Systems Approach.

Key Points

The aim is to discuss how to structure the assessment of audit evidence using expert systems to improve risk evaluations.
Utilized combined Poisson distribution to calculate the probability of material errors.
Developed a framework to determine necessary sample size to achieve target risk levels.
Explored how verifying a subset of journal entries can reflect the integrity of the entire accounting system.
Confirmed that proper structuring and calculation can significantly reduce the risk of material errors.
Illustrated that assessing journal entries effectively can ensure a reliable audit process.

Abstract

Abstract The article presents information on a discussion of structuring the assessment of audit evidence--an expert systems approach. The probability of a material error in the combined population can be calculated using the combined Poisson distribution and used to calculate the necessary sample n to achieve the target risk level of a material error. Essentially, the theorem is just a formalization of the intuitive notion that by verifying one-half of all the journal entries in an accounting system, the auditor has verified the entire system.

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Discussion of Structuring the Assessment of Audit Evidence--An Expert Systems Approach.

Key Points

Abstract

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