Professional standards for analytical procedures call for auditors to hypothesize likely causes of unexpected patterns in financial statement balances and to develop plans to investigate (SAS 56).
Nature

Pattern Recognition

Pattern recognition is a multidisciplinary field that focuses on the automated identification, categorisation, and interpretation of patterns in data. Drawing on methods from computer vision, signal ...
Phil Goldstein is a former web editor of the CDW family of tech magazines and a veteran technology journalist. He lives in Washington, D.C., with his wife and their animals: a dog named Brenna and two ...
Humans are natural pattern recognizers. Whether, as in prehistoric times, we were recognizing danger in a telltale rustle of the bushes or skimming a page of letters and numbers today, we use patterns ...
Researchers describe a new manner of detecting microbial infection that intercepts pathogen-derived signals of growth to assess the relative threat of virulent bacteria. A nuclear hormone receptor in ...