Dec 15, 1996 · An auditor uses COMET to create a hierarchical flowchart model that describes the intended processing of business transactions by an accounting ...
Comet: An Application of Model‐Based Reasoning to Accounting ...
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Dec 1, 1996 · An auditor uses comet to create a hierarchical flowchart model that describes the intended processing of business transactions by an accounting ...
COMET is novel in its application of a model- based approach to analyzing systems for pro- cessing financial records. Basic Modeling Concepts. Accounting ...
An auditor uses Comet to create a hierarchical flowchart model that describes the intended processing of business transactions by an accounting system and the ...
By Robert Nado, Melanie M. Chams, Jeff Delisio and Walter Hamscher; Comet: An Application of Model-Based Reasoning to Accounting Systems.
Comet is a model-based reasoning approach to the analysis of accounting systems and their controls that describes the intended processing of business ...
An accurate analysis must take into account the unique features of each company's business processes. To cope with this complexity and variability, the comet ...
We develop a model-based approach to reasoning, in which the knowledge base is represented as a set of models (satisfying assignments) rather than a logical ...
Sep 5, 2023 · Bibliographic details on Comet: An Application of Model-Based Reasoning to Accounting Systems.
This paper describes the relational, entity-relationship (ER), and object-based approaches to modeling financial statements; and discusses the strengths, ...