Hypertext challenges in the auditing domain
L. DeYoung · 1989
Auditing is the process by which an opinion is formed on the financial statements of a company by a group of outside professional accountants. Large numbers of documents pertaining to the company's business are examined and many more are produced during an audit in order to arrive at and provide a basis for this opinion. These documents contain a wide variety of interrelated information. Capturing these interrelationships is essential to performing an effective audit. Currently, this is accomplished by using a highly-structured, manual hypertext system. While quite effective, the system is difficult and time-consuming to maintain, and can become unwieldy when conducting an audit for a very large company.