Matches in SemOpenAlex for { <https://semopenalex.org/work/W2159381330> ?p ?o ?g. }
Showing items 1 to 53 of
53
with 100 items per page.
- W2159381330 abstract "Spreadsheet models are commonly used by UK taxpayers to calculate their liabilities. The risk of error from spreadsheets has been exhaustively documented, and applications in this domain are no less at risk of error than those in any other. Officers of HM Customs and Excise in the UK have been performing field audits of taxpayers' spreadsheet applications since 1985. Building on the experience gained, HM Customs and Excise computer auditors have developed a testing methodology and audit support software for use by generalised tax inspectors. This paper briefly summarises the audit experience, describes the methodology and outlines the results to date of a campaign of spreadsheet testing that started in July 1999." @default.
- W2159381330 created "2016-06-24" @default.
- W2159381330 creator A5026032367 @default.
- W2159381330 date "2005-08-25" @default.
- W2159381330 modified "2023-10-16" @default.
- W2159381330 title "Is this spreadsheet a tax evader? How HM Customs and Excise test spreadsheet applications" @default.
- W2159381330 cites W1517370497 @default.
- W2159381330 cites W1548532775 @default.
- W2159381330 cites W161484876 @default.
- W2159381330 cites W1988558771 @default.
- W2159381330 cites W2038436770 @default.
- W2159381330 cites W2093987194 @default.
- W2159381330 cites W2118441018 @default.
- W2159381330 doi "https://doi.org/10.1109/hicss.2000.926737" @default.
- W2159381330 hasPublicationYear "2005" @default.
- W2159381330 type Work @default.
- W2159381330 sameAs 2159381330 @default.
- W2159381330 citedByCount "18" @default.
- W2159381330 countsByYear W21593813302012 @default.
- W2159381330 countsByYear W21593813302014 @default.
- W2159381330 crossrefType "proceedings-article" @default.
- W2159381330 hasAuthorship W2159381330A5026032367 @default.
- W2159381330 hasConcept C139719470 @default.
- W2159381330 hasConcept C151730666 @default.
- W2159381330 hasConcept C162324750 @default.
- W2159381330 hasConcept C2777267654 @default.
- W2159381330 hasConcept C2778302417 @default.
- W2159381330 hasConcept C41008148 @default.
- W2159381330 hasConcept C86803240 @default.
- W2159381330 hasConceptScore W2159381330C139719470 @default.
- W2159381330 hasConceptScore W2159381330C151730666 @default.
- W2159381330 hasConceptScore W2159381330C162324750 @default.
- W2159381330 hasConceptScore W2159381330C2777267654 @default.
- W2159381330 hasConceptScore W2159381330C2778302417 @default.
- W2159381330 hasConceptScore W2159381330C41008148 @default.
- W2159381330 hasConceptScore W2159381330C86803240 @default.
- W2159381330 hasLocation W21593813301 @default.
- W2159381330 hasOpenAccess W2159381330 @default.
- W2159381330 hasPrimaryLocation W21593813301 @default.
- W2159381330 hasRelatedWork W121440474 @default.
- W2159381330 hasRelatedWork W150052024 @default.
- W2159381330 hasRelatedWork W2014877957 @default.
- W2159381330 hasRelatedWork W2372237285 @default.
- W2159381330 hasRelatedWork W2748952813 @default.
- W2159381330 hasRelatedWork W2899084033 @default.
- W2159381330 hasRelatedWork W2983892081 @default.
- W2159381330 hasRelatedWork W3176178421 @default.
- W2159381330 hasRelatedWork W3179511360 @default.
- W2159381330 hasRelatedWork W4310295459 @default.
- W2159381330 isParatext "false" @default.
- W2159381330 isRetracted "false" @default.
- W2159381330 magId "2159381330" @default.
- W2159381330 workType "article" @default.