Research On Application Of Data Mining In Audit Procedure

The computer-assisted audit is a branch of modern audit, which comes from the widespread application of computer technology in audit industry. The widespread application computer technology already changed the nature of information system in enterprises by large scale, while it has also provided a convenient and high-efficiency tool for the computer assisted audit. In order to adapt to the change, accelerating the improvement in audit technology and audit by all means is an unavoidable trend. Meanwhile, with the development of the information-based level of China's all industry, the magnanimity trend of the data has been already irreversible, it is becoming an important problem that how to take the increasing challenges of magnanimity data in examined unit and how to grasp an overall picture to analyze unit's magnanimity data as an independent supervisory function.This paper discussed the combination between the audit and data mining both on theory and practice level, and step up to analyze the specific application of data mining technology in audit. Especially, this paper acquired the actual data for the case study to show how audit practice connects data mining.