Applied Research On Computer Aided Auditing Technique

The computer-assisted audit is a branch of audit, which comes from the widespread application of computer technology in audit. Computer technology's widespread application, changed the enterprise information system nature, at the same time has also provided the convenient tool for the computer assisted audit work. In order to adapt to this kind of change, accelerate the improvement in audit technology and audit work method, we should use computer assisted audit technologies.Meanwhile, with the development of the information-based level of our country, the magnanimity trend of the data has been already irreversible, it is one being solved problem how to accept the increasing challenge of magnanimity data of the examined unit as independent supervisory function, how to overall analysis unit's magnanimity data. This paper discusses how to analysis audit information by data mining in order to find the method of solving the problem.In test, the paper analyzes actual data through Neural Networks model and RSVM model, used data of listed company, using quantitative financial data as auditing information induced into two models. At last, predict result had been got. The paper appraised and analyzes the result. From the result, we can see the rate of exactness of RSVM model (90.8%) is excelled than that of Neural Networks model (86.09%), RSVM model is more excelled in practice. We can see the vast potential in auditing assistance system. The test results of actual data testify the result of theory analysis.