Financial Audit Method Based on Data Critical Neural Network

Abstract

Through the research of audit opinion model, it can help stakeholders to infer the type of audit opinion that CPA should issue according to the relevant data of company, firm and audit environment. This is of great significance for optimizing the allocation of market resources and maintaining the order of market economy. Taking a company as the research sample, this paper analyzes the influencing factors of audit opinion from the perspective of three parties of audit, and puts forward the research hypothesis. Then, this paper establishes the audit opinion prediction variable system, and uses factor analysis method to reduce the dimension of the forecast variables. Finally, this paper uses the method of big data to standardize the data and transform the audit opinion data into a single hot code. The results show that the average prediction accuracy of the model is 91.2%. The results have a certain reference value for the research of financial audit method based on data critical neural network.