This article presents a mathematical coding language to express dynamic interactions between auditors and client personnel. Then, an input-output hidden Markov model is presented that represents clients as well as auditors, and models the coupled system. The calibrated model can be used to design optimal automated auditors, and can also be used to perform analysis of client inquiry responses. A case study is performed using data collected with subjects simulating auditor–client communications in a controlled environment. We also discuss the details of model calibration, validations, and significance of results.

中文翻译：

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一种用于自动审计查询的新语言和输入-输出隐马尔可夫模型

本文提出了一种数学编码语言来表达审计员和客户人员之间的动态交互。然后，提出了一个输入-输出隐马尔可夫模型，该模型代表客户和审计员，并对耦合系统进行建模。校准后的模型可用于设计最佳自动化审计师，也可用于对客户查询响应进行分析。案例研究是使用在受控环境中模拟审计员与客户沟通的对象收集的数据进行的。我们还讨论了模型校准、验证和结果重要性的细节。