Research On The Construction And Application Of Audit Judgment Expert System

With the economic development, auditing is mainly from the pure troubleshooting and financial audit to management audit and economic responsibility audit.The audit objects are more and more extensive,the demand of information systems audit continues to expand, and the construction and application of expert judgment auditing system is being able to meet this demand. Our research has a certain significance in theory and practice.As an audit expert system which determine the auxiliary tool, it can firstly extract information quickly and reduce the audit judgment subjectivity, then improve audit quality.Secondly,the knowledge base build on the binary hierarchical tree structure,which could decompose information of the audited entity on levels and assignment one by one until we get the quantification of audit results.Thirdly,the audit framework of this study applies to the function of the system audit unit,such as financial systems, management information systems,it also can be fully used to the audited entity.This paper introduces the function, construction and application of the principle of audit judgment expert system INF AUDITOR, then we build a new expert system knowledge base and application of the principle, we summarize the domestic and external audit occupation judgment achievements from the perspective of audit judgment theory analysis, state the importance and necessity of research in auditing judgment. Then we introduces the application of the principle components that make up the audit system and the expert judgment of each component and how it works.The third part we introduces the principles of INFARDITOR, including its logical structure and the covered parts, and how to determine the importance of the object to be reviewed by the assignment,Finally we get the score to determine audit conclusions.In the fourth part of the article, we build a new expert system knowledge base by referencing the framework of INFARDITOR.and in the fifth part we do a comparative analysis of two case, analysis data by using the new knowledge of researched methods of system.This paper uses three kinds of research methods:Literature review, Specifications and Case study analysis.analysis the application of the principle of building expert systems audit judgment in depth,through progressive layers of the three methods.Through the analysis and comparison of the selected cases and data, we can see the conclusions display the advantages and accuracies in audit judgment as the expert system. We compare the conclusion of the study and the audit report of the two enterprise,they are basically identical.