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

作　　者：张莉[1] 王璐 

机构地区：[1]北京信息科技大学信息管理学院,北京100192 [2]中审国际会计师事务所有限公司,北京100142

出　　处：《北京信息科技大学学报（自然科学版）》2011年第1期53-56,共4页Journal of Beijing Information Science and Technology University

基　　金：北京市高校学术创新团队建设计划项目(PHR201106133);北京市教委2010年社科计划面上项目(SM201010772004);2008年校教改项目(5029923610)

摘　　要：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.

关 键 词：计算机审计 资产负债表 平行模拟 数据分析 

分 类 号：F239.1[经济管理—会计学]