Application Of Document Retrieval Technology In Multy-Condition-Audit-Judgment

Since 1980s, the number of the document information stored by electronic form is increasing day by day. How to search the document information from the electronic resources effectively has become a new subject. In the accounting field, the development of IT technology made hand-accounting-information-system changing into enterprise computer accounting information system, management information system and decision supported system. Rapidly, the traditional auditing mode developed into computer aided audit and audit decision support system. Making use of computing power famous for high speed and precision and memory ability for mass storage of computers, and high data transferring speed of network, not only does audit decision support system raise audit efficiency, but actively improve the audit effectiveness as well. However, audit decision support system doesn't exclude the professional judgments by certified public accountants. The professional judgments by certified public accountants run through the whole audit process, and play a vital role in the certified public accountants'audit. But because of the development of the audit decision support system, the traditional process of the multi-condition-audit-judgment does not suit for the computer audit. This is a new challenge for audit field that how to build up a new multi-condition-audit-judgment applying for the audit decision support system.First, after reviewing the process of the development and the internal and external study results of the audit decision support system and information retrieval, combining the analysis and study of the features of audit judgment, the paper suggests that it should use the international document retrieval technology into the process of multi-condition-audit-judgment facing the audit decision support system; Secondly, by studying the available document retrieval technology and Chinese query expansion technology, the paper proposes to improve the performance of Chinese information retrieval systems by expanding queries using automatically acquired related term groups, and uses it into the multi-condition-audit-judgment and raises an overall design idea for the multi-condition-audit-judgment for the computer audit environment; Finally, guided by the overall design idea, combined with the specific operational characteristics and the characters of typical audit judgment of the audit of the main business income, the paper designs a specific flowchart for the audit of the typical business about the main business income, and then tests the flowchart by auditing a electrical equipment company. It shows that it is feasible to use the document retrieval technology into the process of multi-condition-audit-judgment. The flowchart not only applies for the audit of the main business audit, but also for the others in audit.