E-Knjižnica FET "Dr. Mijo Mirković"

Application of case based reasonong in determining the audit fee

Zenzerović, Robert and Pervan, Ivica (2005) Application of case based reasonong in determining the audit fee. In: Entrepreneurship and macroeconomic management, April, 28-30, 2005., Pula, Croatia.

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Case-based reasoning represents a method for solving problems and decision making support which is based on the previous business experience. Namely, case-based reasoning uses cases from the past to solve new problems. Case is conceptualized piece of knowledge representing the experience that teaches a lesson fundamental to achieving the goals of the decision maker. Cases usually incorporate input features and output features. Input features represent important attributes of cases that effect decision making. Once, when target case is inputted in the system with its input features system has to retrieve the most similar cases from the case base. After the most similar case is retrieved from the case base it can be used for finding interesting information and after that reasoner can adjust and send a new probe with different features for retrieving of new case. On the other hand, system can be designed to make automatic adjustments in solution part of the old case on the base of differences in situation part of the cases, providing the solution for the new case. A number of studies tried to explain types and impact of different factors that determine audit fees. Almost all authors concentrate their efforts on researching the impact following determinants: auditee size, auditee complexity, auditee profitability, ownership control, timing variables, auditor location and auditor size. In paper all mentioned factors are described except auditor size and location since these factors are not significant in Croatian audit service market. In the paper all significant audit fee determinants will be appropriately quantified in order to build a case based reasoning model for determining audit fee for smaller and mid sized auditing firms in Croatia.

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Tip objekta: Materijal konferencije ili radionice (Paper)
Dodatne informacije: 3/2005, Vol.2
Ključni pojmovi: audit fee, case based reasoning, decision making, Donošenje odluka, revizija.
Teme: 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo > 657.6 Službeno ispitivanje i verifikacija računa, konta. Revizija
Odjeli: Odjel za ekonomiju i turizam "Dr. Mijo Mirković"
Datum pohrane: 17 Oct 2012 11:30
Zadnja promjena: 08 Jan 2013 10:18
URI: http://eknjiznica.unipu.hr/id/eprint/1461

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