International Journal of Circuits, Systems and Signal Processing

E-ISSN: 1998-4464
Volume 15, 2021

Notice: As of 2014 and for the forthcoming years, the publication frequency/periodicity of NAUN Journals is adapted to the 'continuously updated' model. What this means is that instead of being separated into issues, new papers will be added on a continuous basis, allowing a more regular flow and shorter publication times. The papers will appear in reverse order, therefore the most recent one will be on top.

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Volume 15, 2021

Title of the Paper: Analysis of Financial Statement and Prewarning of Audit Risks Based on Artificial Neural Network


Authors: Yanxia Zhang

Pages: 1015-1024 

DOI: 10.46300/9106.2021.15.109     XML


Abstract: The marketization of social capital has resulted in frequent audit failures, and financial statement frauds. One of the key steps of auditing is the identification of material misstatement risk of financial statement. However, there is no unified analysis framework or quantitative method for identifying this risk. Therefore, this paper aims to analyze financial statement and prewarn audit risks in an accurate manner. Firstly, the items of financial statement were analyzed in three aspects of the target enterprise: balance statement, income statement, and cash flow statement. Next, the authors probed deep into the core indices of the post audit risk verification and evaluation of the business process, constructed a scientific evaluation index system for audit risks of financial statement, and quantified the 89 tertiary indices, 21 secondary indices, and 3 primary indices. After that, an audit risk prediction model for financial statement was established based on neural network. Experimental results show the effectiveness of the proposed model for audit risk prewarning, and applicable to other tasks of financial auditing.