UTILIZATION OF CASE-BASED REASONING IN AUDITING - Determining the Audit Fee

Robert Zenzerović

Abstract

Case-based reasoning represents a method for solving problems and decision making support which is based on the previous business experience. It uses cases from the past to solve new problems. Case can be defined as conceptualized piece of knowledge representing the experience that teaches a lesson fundamental to achieving the goals of the decision maker and it usually incorporate input (situation part of the case) and output features (solution part of the case). Many studies tried to explain types and impact of different factors that determine audit fees. Mostly all authors concentrate their research on the impact of 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. 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 but also for the same firms in the other, particularly transition, countries too.

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Paper Citation


in Harvard Style

Zenzerović R. (2006). UTILIZATION OF CASE-BASED REASONING IN AUDITING - Determining the Audit Fee . In Proceedings of the Eighth International Conference on Enterprise Information Systems - Volume 2: ICEIS, ISBN 978-972-8865-42-9, pages 182-188. DOI: 10.5220/0002439301820188


in Bibtex Style

@conference{iceis06,
author={Robert Zenzerović},
title={UTILIZATION OF CASE-BASED REASONING IN AUDITING - Determining the Audit Fee},
booktitle={Proceedings of the Eighth International Conference on Enterprise Information Systems - Volume 2: ICEIS,},
year={2006},
pages={182-188},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0002439301820188},
isbn={978-972-8865-42-9},
}


in EndNote Style

TY - CONF
JO - Proceedings of the Eighth International Conference on Enterprise Information Systems - Volume 2: ICEIS,
TI - UTILIZATION OF CASE-BASED REASONING IN AUDITING - Determining the Audit Fee
SN - 978-972-8865-42-9
AU - Zenzerović R.
PY - 2006
SP - 182
EP - 188
DO - 10.5220/0002439301820188