Abstract

Due to the uncertainty of the external economic environment and the changes caused by new technologies in the new era, there are still many deficiencies in the current financial statement audit. The use of new technology can optimize the audit process, reduce audit practice risks and improve audit efficiency. Therefore, it is necessary to study the intelligent audit of financial statements. The purpose of this paper is to study the audit data analysis and management platform based on intelligent algorithms. This paper focuses on the construction purpose and content of the audit data analysis and management platform, and analyzes the specific requirements of some functional modules in the platform according to the audit workflow and business requirements. At the same time, this paper also describes the overall design architecture of the platform, which mainly uses the isolated point mining method for enterprise intelligent audit. This paper takes it as an effective method to analyze the problems existing in the internal audit of enterprises, and constructs the audit model of benefit-cost matching, and verifies the effectiveness of the algorithm through an example. There are four isolated points in the gross profit rate of catering of an enterprise.

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