Research On Continuous Auditing Based On Intelligent Agent

With computer technology, network technology, information technology and the rapid development of accounting information, human business activities have had a profound change. In the increasingly fierce business competition, managers and investors are forced to need more real-time and reliability information to support the decision-making. Meanwhile, investors, management, and other information users also request the reliability, truth in audit formation provided by auditors and more concerned about the timeliness of audit information, thus, the concept of continuous auditing comes into being.Continuous auditing (CA) as a new theory, technology and methods of computer audit meets the real-time requirements of the audit in information age and also challenges the traditional audit model. Use of decision support system is more accurate, objective and faster than the auditor. It also provides much more efficient conditions in the summary judgments of clues integration than human. By using the decision support system into auditing and the combination of the data mining, continuous auditing can be made from concept into reality. Although the current audit decision support system makes a great contribution in solving the secondary structure of semi-structured, in the realization there are many difficult problems. Using autonomy, initiative, responsiveness, and social nature of Agent technology to solve these problems, continuous auditing is able to realize the further goal.Firstly, this paper describes the progressive layers of decision support systems, the audit decision support systems, and the concept of intelligent decision support system. Secondly, the paper analyzes continuous auditing concept, characteristics, components and comparison with other related concepts. Then by drawing on the previous continuous audit-related computer-assisted audit techniques and other data mining methods, trying to bring Agent technology into continuous auditing, finally, Agent technology is embedded into decision support systems to achieve continuous auditing.