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  • 标题:ANALIZA INTELIGENTĂ A DATELOR ÎN AUDITUL FINANCIAR
  • 本地全文:下载
  • 作者:Conf. Dr. Gheorghe Mirela ; - Asist. Drd. Boldeanu Dana ; - Asist. Drd. Aleca Ofelia
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2006
  • 卷号:XV
  • 期号:02
  • 页码:1100-1103
  • 出版社:University of Oradea
  • 摘要:The Data Mining techniques can support the auditor¡¯s judgment, providing him an automatic analysis of an important and complex set of data with the purpose of finding models with specific .patterns¡± or that otherwise will pass unnoticed. Choosing samples will stand out as an essential functionality that can be approach through this technology because a clustering analysis will allow auditors to identify the samples from several representatives groups classified in a less noticeable way using other tools.
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