The Continuous Auditing Model Research On Intelligent Technology

With the advancement of accounting information, financial information are with real-time characteristics. However, due to characteristics of the labor-intensive and time-intensive of traditional audit, audit is lack of real-time. Not timely audit information is likely to lead to wrong resource allocation decisions managers, resulting in mismanagement, reducing efficiency. Computer technology and automation technology can be used to alleviate shortcomings of traditional audit, which produces the continuous auditing. Continuous Auditing use data modeling and data analysis for monitoring and testing, can audite at any time with the characteristicsof continuity, initiative, automation. With the demand for real-time reporting and audit model growing, continuous auditing will eventually replace the traditional audit.Firstly, the paper introduces the basic theory of continuing audit, analysis and comparison of the different perceptions of technical concept, method concept, process concept of continuous auditing. This paper argues that continuous audit is a systematic process, Namely, by independent auditors use audit software tool to automated continuous testing for transaction, use intelligent data mining technology to collect evidence at the same time or a relatively short time later of transaction occurrence, find exceptions, according to the report is to identify and review the matter and the extent of compliance with established standards and systematic process. For dialectical view of continuous auditing, the paper compare and analyze the different points of continued audit, traditional audit, continuous monitoring, online audit, and also analyze the essence, necessity, factor of continuous auditing.Secondly, the paper make the research on the domestic and international forefront of intelligent technology related research, such as intelligent decision support system audit, data mining research, intelligent agent technology, XBRL and Web Service technology, technology artificial intelligence computer audit.Thirdly, this paper divides continuous auditing into four stages based on the process viewof continuous auditing:1) automated audit phase; 2) data modeling and benchmarking stage; 3) data analysis stage; 4) generate the report stage. Discusses design content and features and detailed analysis the specific application of intelligent technology in four stages.Finally, the paper make the case studies for intelligent continuous auditing system, accroding to the information status quo of company A, construct the corresponding intelligent continuous auditing system, discusses implementation step of each module in continuous auditing system, take the audit concern model as an example, make the data modeling and data analysis.