Abstract:
Innovation in the fields of information and communications as well as applying of novel instruments and methods in auditing has caused ascended careful and progress in auditing proffession. One of these progresses is developing and executing of expert systems in auditing process. This system deccreases the expenses of data gathering and causes effectiveness and efficiency in auditing process. The aim of this review is the investigation of importance of expert systems in auditing process. The results shows that applying of exper systems will cause increasing of effectiveness, decreasing of auditing expenses, and logican deciding in auditing process.
)