资产负债表平行模拟审计数据分析模型

Auditing data analyzing model of balance sheet parallel simulation

为了快速锁定审计疑点,在审计大型企业集团资产负债表时,依据资产负债表的取数逻辑,采用平行模拟法设计了单体公司报表程序;利用关联规则对比分析报表差异项目,结合审计经验,利用统计方法分析异常数据,快速锁定了不同公司的疑点科目。仿真结果验证了模型的有效性,并可快速发现多家公司的审计线索,降低了因取数滞后造成的审计误受风险。

In order to lock up the auditing doubts quickly in balance sheet auditing of the large enterprise groups,a parallel simulation reporting program of single company is set up based on the logic of balance sheet. The program conclusion is compared with the report＇s project by using association rules. Combined with auditing experience, the abnormal data are analyzed by statistical method, doubtful sub- jects are locked up rapidly. An example is set up for simulation,and the application shows the effectiveness of the model,which can quickly find the auditing trail of many companies, and reduce the risk of incorrect acceptance caused by the delay of data acquisition.