Zenzerović, Robert and Babić, Zoran and Pervan, Ivica (2008) Designing the model of calculating the audit fee with usage of case based reasoning (CBR) and analytic hierarchy process (AHP). In: 12th International Conference on Operationa Research – KOI 2008, 2008, Pula.
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Auditing as a profession is still in development in Croatia and there is possibility for improvements in many areas of auditor work. Although a new tariff of auditors’ services was brought, on which most auditors primarily rely, the calculation of audit fee for each client is still an issue for every auditor. Despite the existence of tariff of auditors’ services, each client requires different approach because of its individual characteristics which determine level of audit risk. The paper examine auditee size, auditee complexity, auditee profitability, ownership control, timing variables, audit risk, auditor location and auditor size as most commonly used audit fee determinants. In order to structure decision on audit fee amount, paper is exploring the possibility of usage of Case Based Reasoning method (CBR). CBR is a method for decision making support which is based on the previous business experience, i.e. old cases from the database are used to solve new problems. CBR is combined with Analytic Hierarchy Process method (AHP) in order to determine importance of each influential criteria i.e. audit fee determinant. Authors have conducted empirical research among Croatian auditors with multiple paired comparisons in order to define weight of each influential criterion. AHP output is than used to weight of each influential variable in model of calculating the audit fee. The result is model that can be widely used in audit fee determination.
Tip objekta: | Materijal konferencije ili radionice (Paper) |
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Mentor: | NIJE ODREĐENO |
Ključni pojmovi: | Audit Fee, Case Based Reasoning, Analytic Hierarchy Process |
Teme: | 3 Društvene znanosti > 33 Ekonomija. Ekonomska znanost > 330 Ekonomija općenito > 330.4 Matematička ekonomija > 330.47 Ekonomska informatika 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo |
Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
Datum pohrane: | 07 Jan 2014 08:27 |
Zadnja promjena: | 07 Jan 2014 08:27 |
URI: | http://eknjiznica.unipu.hr/id/eprint/2778 |
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