Computer Data Mining and Exploration of the Audit Practice

Today´s fast developing modern information technology not only has a great impact on the social and economic activities but also more importantly has caused the innovation of modern auditing technology. In order to keep pace with the development of modern audit, the author adopted the method of computer data mining to analyze large quantities of data collected from the audited corporate, and work out the feature of the business data collected from the corporate. This could reveal whether the audited corporate has any anomalies, which in turn will help to reduce the quality problems and audit risks in modern audit.