Research on Building System of Audit Evidence Integration Model Driven by Computer Big Data

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Linlin Feng


The database, data warehouse, model base and knowledge base are initially conceived based on the existing audit decision support system, t. Standardize the data in the two aspects of database and data storage, transform all kinds of structured data into a general DSS supported data structure, and summarize the information required in the audit process and the circulating business data according to the four aspects of audit purpose, audit risk, audit evidence and audit importance. This provides data support for constructing pattern library and knowledge base. In the pattern library, the paper designs and stores common patterns, which breaks the situation that CPA relies on computer to make decisions in independent audit. Through the research of knowledge expression and reasoning mechanism, the existing examples and existing knowledge are converted into knowledge format that can be recognized by machines for easy use. The paper makes an empirical study on the audit decision support system of purchasing and payment.

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