Research on the Application of Computer Big Data Technology in Tax Audit of Financial Data

Data is the basic support for auditors to carry out audit work and effectively play the function of “immune system”. In this paper, the expert knowledge-based fault diagnosis theory is applied to the field of financial audit. The whole analysis model is used to identify key audit objects, and the key analysis model and individual analysis model are combined to form reasoning modules. The financial data is explored and analyzed from surface to point to find abnormal clues. The diagnostic knowledge base is used to store the knowledge rules, audit results, audit suggestions, and audit model in the process of audit, so as to make full use of the model. By collecting the backup data of all financial business systems and financial software, data mining technology is used for unified analysis, and the doubts queried by each model are further analyzed and confirmed. Data mining technology assists audit work, electronizes and models paper-based business data, and gives auditors more time and energy to improve their sensitivity to insight into problems and their targeted purpose, which broadens auditors’ thinking of auditing and enhances their comprehensive professional quality. Moreover, it improves the application level of auditors using computers to carry out audit work.