Auditor: a microcomputer‐based expert system to support auditors in the field

Abstract: Public accounting firms are beginning to use more sophisticated forms of decision support as competitive pressures rise and technological advances are made. One form of support is the microcomputer‐based expert system. This paper describes the development of one such system to aid external auditors in estimating the dollar amount of their client's uncollectible accounts receivable. The resulting system is Auditor, which is based on the general inference engine, AL/X, developed by Michie. The details of the development process from initial interviews to validation are presented. Insights into the process of audit decision making and into the development of microcomputer‐based expert system for auditing are discussed.