Application of Query Expansion Technology in Audit Judgment

Audit judgments run through the whole audit process, and play a vital role in audit. But because of the development of the audit decision support system, the traditional process of the audit judgment is no longer adapted to the computer audit environment. In this paper, by study of the available Chinese query expansion technology, the paper proposes to improve the performance of Chinese information retrieval systems by expanding queries using automatically acquired related term groups, and uses it into the audit judgment and raises an overall design idea for the audit judgment for the computer audit environment. The paper designs a specific flowchart for the audit of an electrical company´s main business income.