  The purpose of accounting audit is to have clear understanding on the
financial activities of a company, which can be enhanced by machine learning or
reinforcement learning as numeric analysis better than manual analysis can be
made. For the purpose of assessment on the relevance, completeness and accuracy
of the information produced by entity pertaining to the newly implemented
International Financial Reporting Standard 16 Lease (IFRS 16) is one of such
candidates as its characteristic of requiring the understanding on the nature
of contracts and its complete analysis from listing up without omission, which
can be enhanced by the digitalization of contracts for the purpose of creating
the lists, still leaving the need of auditing cash flows of companies for the
possible omission due to the potential error at the stage of data collection,
especially for entities with various short or middle term business sites and
related leases, such as construction entities.
  The implementation of the reinforcement learning and its well-known code is
to be made for the purpose of drawing the possibility and utilizability of
interpreters from domain knowledge to numerical system, also can be called
'gamification interpreter' or 'numericalization interpreter' which can be
referred or compared to the extrapolation with nondimensional numbers, such as
Froude Number, in physics, which was a source of inspiration at this study.
Studies on the interpreters can be able to empower the utilizability of
artificial general intelligence in domain and commercial area.
