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Copyright © 2022 Putianyi Qiu. This is an open access article distributed under the Creative Commons Attribution License (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. https://creativecommons.org/licenses/by/4.0/

Abstract

Audit evidence is the proof material on which the auditors issue audit opinions and make relevant audit conclusions, and audit evidence in the era of big data presents new characteristics in terms of adequacy, relevance, and reliability. This paper combines the improved association algorithm to construct the audit data mining system to improve the data processing effect of the audit process. Moreover, this paper proposes a new dynamic threshold method, gives the calculation method of some important parameters in the algorithm, and presents the improved cell-based association algorithm flow. In addition, this paper discusses how the outlier algorithm is applied to the acquisition of audit evidence and the application scenarios in the audit system. The experimental research results show that the audit data mining system based on the improved association algorithm proposed in this paper has a good effect in the audit of accounting and financial data.

Details

Title
Effect of Improved Association Algorithm on Mining and Recognition of Audit Data
Author
Qiu, Putianyi 1   VIAFID ORCID Logo 

 School of Business, Hohai University, Changzhou 213000, China 
Editor
Wei Liu
Publication year
2022
Publication date
2022
Publisher
John Wiley & Sons, Inc.
ISSN
20900147
e-ISSN
20900155
Source type
Scholarly Journal
Language of publication
English
ProQuest document ID
2678218219
Copyright
Copyright © 2022 Putianyi Qiu. This is an open access article distributed under the Creative Commons Attribution License (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. https://creativecommons.org/licenses/by/4.0/