17. زض
ؾیؿتن ثیبى ضوي ِپػٍّكٌبه ایي
ِقجى ّبی
ایي وبضگیطی ِث ثطای هٌبؾت تهَیطی ،ِاضائ خْت زض تالـ ،آًْب هعایبی ٍ ػهجی
ؾیؿتن
ِو حؿبثطؾی ًْبیی هحهَل اظ ِآًدبییى اظ .قس حؿبثطؾی گعاضـ ثط اضظیبثی ایي اثط ٍ حؿبثطؾی ضیؿه اضظیبثی زض ّب
هی حؿبثطؼ گعاضـ ّوبى
ِخبهؼ ػوَم ثبقس
هی ُاؾتفبز
ِقجى اظ ُاؾتفبز ثٌبثطایي .وٌٌس
حؿبثطؾی ضیؿه اضظیبثی خْت ػهجی ی
نَضت ِث ًؿجت اعویٌبى هیعاى افعایف ؾجت
گعاضـ هبلی ّبی
هی ُقس
ٍِخ ثیكتط ِّطچ ثْجَز خْت ػبهلی ذَز ایي ٍ ثبقس
هی ًیع حؿبثطؾبى ذَز ِث اعویٌبى افعایف ٍ ِخبهؼ زض حؿبثطؾبى
ًیع حؿبثطؾبى .قَز
ِحطف ؾبیط هبًٌس
ثىبضگیطی هؿتلعم ّب
فٌبٍضی ٍ اثعاضّب
هی ّبیی
پطؾطػت ثط ٍُػال ِو ثبقس
ٍوبضایی ثَزى
پیف ثتَاًسلسضت
اظ ُاؾتفبز ِو ثبقس ثطذَضزاض وٌٌسگی ثیٌی
هی ػهجی ِقجى
.ؾبظز تبهیي ضا حؿبثطؾبى ًیبظ ایي تَاًس
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The Effective Neural Networks in Determined Auditing Risk
20. F.Bahrami*1
, M.Hasanlou2
*1
MS Graduate Student Auditing Report of Accounting, Raja University, Qazvin, Iran
Fhm_Bahrami@Yahoo.Com
2
MS Graduated Mechanical Engineering, University of Guilan, Rasht, Iran
M.Hasanlou@Aol.Com
Abstract
Risk means an event in which there is always a chance of occurrence. Auditors as well as other
borders in their career face risks that can affect the final product of audit, which is auditor's
report. The present research studies audit prediction by neural network. It uses two theories of
neural network and audit risk in order to predict audit risk and reduce it and finally to improve
auditors' report and auditing profession in our society.
Keywords:
Expert systems, Audit Risk, Neural Network