Detecting fraudulent financial statements by using continuous auditing.

Περιλαμβάνει βιβλιογραφικές αναφορές (σ. 1232-1234).Περιλαμβάνει σχήματα.Charalambos SpathisAbstract -- Introduction -- Fraudulent financial statements -- Continuous auditing -- Differences between auditing and continuous auditing -- Continuous auditing and fraud -- Intelligent systems -- Knowledge extraction -- Available tools -- Expert systems -- A framework for detecting FFS -- Concluding remarks -- References