For Xbrl Financial Statements Clustering Analysis Of The Audit System

Accuracy, completeness, legality, authenticity of corporate financial statements data has an important influence on the economic and social life of a country. It is a necessity to strengthen the auditing of corporate financial statements for a healthy and orderly development of modern economy. However, faced with the ever-increasing higher level computerization of management system and electronic data of corporate financial accounting, auditors find it difficult to have a complete examination of a good amount of financial data with the traditional method of accounting examination and auditing modes which is restricted by the means, time and cost of auditing.This poses a real challenge to the quality and efficiency of the work of auditing. To solve these problems, this thesis first makes a systematic study on the clustering analysis auditing system of XBRL-oriented financial statements according to the development demand for the current XBRL financial statements. Then, by analyzing the constitutive items, elements of corporate and unit financial statements on the basis of a standardized study, this thesis makes an attempt to find out the item data which are not in conformity with the said dependency and correspondence by means of digging the various items data of accounting statements formed out of accounting booking principles. And finally, this thesis aims at discovering the misstatements, fraud behavior by the method of clustering algorithms in order to improve the accuracy of financial information.This study explores and designs an electronic auditing analytical system which is compatible with the current XBRL financial statements mode and applicable to auditing practice. By using the function of the clustering algorithms to dig and analyze the date in question, the system is based on the current XBRL financial statements mode and concrete application in according with the Auditing Law and other auditing rules and regulations concerned. Through the technology system and realization scheme proposed in this study, this auditing system can be applied into the actual work of auditing. The system helps auditors make a complete digging and rapid analysis on the considerable amount of financial data to examine and find out the irregularities and doubtful financial data with the aid of computers. The system provides the auditors with auditing evidence and working draft to avoid the illegal activity and malfunction in the financial statements data, thus improving the efficiency of auditing, promoting the work of auditing and guaranteeing a sustainable and healthy development of national economy.