Application of Document Retrieval Technology in Multy-Condition-Audit-Judgment
|School||Harbin Institute of Technology|
|Keywords||Literature search Audit decision support system Audit Judgment|
Literature the amount of information in electronic format since the 1980s, increasingly large-scale, how to be more effective retrieval of literature become a new topic. In the accounting field, the development of computer technology makes enterprise manual accounting information system into a computerized accounting, management information systems, decision support systems, the traditional manual audit audit model to audit computerized audit decision making Support for system development. Audit decision support system with the computer's high-speed precision arithmetic capability, large capacity memory storage capacity, and high-speed transmission of data Internet, while improving audit efficiency, and actively improve audit results, and not a substitute for the professional judgment of the auditors. Audit judgment throughout the audit process, has a crucial role in the audit. The traditional multi-condition audit judgment process audit decision support system development is no longer adapted to the computer audit environment, how to build for audit decision support system audit to determine the process to become a new challenge for the auditing profession. The first, based on a review of domestic and international audit decision support system, the course of the development of the theory of literature information retrieval and research, combined with the characteristics of multi-condition audit judgment proposed computer literature search technology to use to multi-oriented audit decision support system condition audit judgment process; then, the study examined the existing technical realization of the literature search technology and Chinese query expansion is proposed based query expansion technologies related terminology group automatically get use to the the audit judgments term group automatically obtain and multi-condition audit judging process, and the overall design concept of the audit decision support system to adapt in audit judgment process; Finally, under the guidance of the overall design ideas, articles and combined with the main business income of the audit's specific business characteristics and typical audit judgment characteristics of the design process of audit for the main business income qualified audit judgment, and audit of the company's main business income of an electrical system inspection, combined with this paper, the design of multi-condition audit judgment process, the results show that the application literature search technology design multi-condition audit judgment process feasible. Design ideas of the process is not only applicable to the typical audit to determine the conditions of the audit process in the main business income of the audit process, and adapt to the audit process of the audit staff of other accounting items.