The effect of using logistic regression as a data mining method to support the professional opinion of auditors - an applied study

Document Type : Original Article

Author

Accounting and Auditing department High Transit Institute for Management, Computers and Information Systems

Abstract

This study aims to know the impact of using the method of logistic regression as one of the methods of the Data Mining on supporting the professional opinion of the auditors on the extent of the ability of the enterprise to continuity and the existence of fundamental distortions in the financial statements. The professional opinion of the auditor on the continuity of the facility as the study reached the need to expand the analytical procedures to include the methods of exploration in the appropriate data to improve the accuracy of forecasting the ability of the enterprise to continue and the extent of the existence of fundamental distortions in the financial statements.

Keywords