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The increase in the financial data has led to the complexity in contemporary economic activities making traditional audit work challenging. The problem of financial frauds and economic losses has routed the path for designing of reliable financial big data audit models. To overcome this issue and assist the auditors to examine the elementary state of the audit object accurately, this article establishes an artificial neural network technology based financial audit model to perform large number of verification calculations. This article analyzes the effect of loan enterprises operating conditions based on the characteristics of financial audit to establish a financial audit model by using artificial neural network technology. The outcomes obtained reveals that accurate model performance is achieved with maximum error rate of the sample is 4.8%. The obtained outcomes demonstrates that the classification training accuracy of the model is 94.29% and testing accuracy of 90% is achieved. The evaluation value of the loan enterprise calculated by the model in this paper is essentially consistent with the assessment value of the actual loan enterprise, and the classification of the enterprise operation status is also accurate. This model can be utilized by auditors for the estimation of financial audit conditions and it can solve the overall analysis problem of financial audit data under the condition of massive amount of data.

The object of research is the network of catering enterprises in Kharkiv (Ukraine). One of the most problematic places is the forecast of the prospects for managing existing and newly created catering enterprises. From the organizational and technical point of view, this problem is related to the uncertainty of the types of enterprises and the capacity of their trading halls. The study uses statistical information on the state of the city network of catering enterprises for the period 2013–2016. The main organizational and technical indicators of the audit object are stratified according to the types of enterprises and the capacity of their trading halls. Tabulation and graphical representation of stratified data make it possible to identify trends in the development of the audit object. It is established that the urban network is characterized by a constant increase in the number of enterprises and an increase in the total capacity. At the same time, the integral share of the capacity of enterprises selling food and drinks to consumers, united by professional features, is 49.4 %. This is due to the fact that at the moment the Kharkiv food network is equally directed both to the provision of food services during working hours and to the provision of services outside of working hours. At the same time, the average capacity of catering enterprises is decreasing. The most common types of catering enterprises are cafes and bars with small shopping halls (on average 37 and 21 places respectively). This is due to the fact that the peculiarity of such types of enterprises is the availability of small trading halls, oriented to creating a cozy atmosphere during leisure. Due to the revealed tendencies, it is possible to make effective organizational decisions when designing new and reconstructing existing catering enterprises. This can create competitive advantages both for enterprises within the framework of network structures, and for individual catering enterprises.

The legitimacy of audit technologies is inevitably linked to a knowledge base. Even though it has been pointed out that the agreements on how to measure and verify certain operations are only temporal, empirical studies on change in audit are rare. This paper reports a detailed empirical study of change in performance audit within social services in Sweden. The paper complements previous research since this paper is not about making new things auditable but about challenging existing technologies within a field. We observe how the new 'sharp' control-based model - realized through measures of prioritizing, focusing and standardizing - was related to new demands on 'facts' about the audit object. The effect was that many things in this new situation became unauditable; they audited more, but actually scrutinized less. The paper also contributes to existing literature on the role of 'sharp' control-based audit in the social sector. With a 'soft' and 'fuzzy' object, as is often the case in many parts of the public sector, it is difficult to produce hard, convincing evidence that holds true in different settings.

The necessity of using accounting and auditing system is substantiated in the article, its main advantages are also defined. A model of accounting and audit support has been developed in the article, suitable for usage by forestry enterprises. In the system of rational forest management, accounting and auditing support of its management is of paramount importance, because it allows to monitor, document and verify for reliability all parties of financial and economic activities of forest users. In developing a system of accounting and audit of rational forest management, we are based on the fundamental categories of the classical scientific process, so its main elements are the object, subject, methods and subjects of research in the context of the relationship between the two components – accounting (by types) and economic and environmental audit of forest resources. Conducting an environmental audit in the forestry sector is complicated by the complexity of the audit object and the contradictory and multi-level relationships between its main elements. Internal audit is one of the few available and at the same time undervalued resources, the proper use of which can improve the efficiency of the enterprise and contribute to the orderliness of the management of economic processes.

The rapid development of enterprise informatization has made the large-scale popularization of the accounting computerization, and the accounting computerization has changed the audit object, the audit content, the audit method and the audit scope. The traditional manual audit has not been able to meet the needs of the modern social information audit. Computer aided audit technology is the innovation and combination of computer technology and audit technology, and its use and promotion depend to some extent on the development of audit. At present, the construction of audit information in China has made great achievements. It not only lays a foundation for the introduction of computer aided standards and legal norms of the system, but also provides a broad platform for the application of computer aided audit technology. This article is based on the practice, through the analysis and study of the application of computer aided audit technology, to find out the existing problems in the application and promotion of computer aided audit technology, and put forward the corresponding countermeasures and suggestions, hoping to provide guidance for the development of computer aided audit technology in China to a certain extent.

Audit Judgment is auditor’s policy in giving an opinion on the information found along the audit process, which refers to an idea, a notion or an estimation about events that happened on the audit object. The outcome that is issued by an auditor has to be able to provide the right information and evidence thus the delivered audit judgment will be correct or will fit. Therefore, it’s important to know which factors are able to influence the audit judgment. This research aims to empirically test the influence of the pressure of obedience, task complexity and audit experience on the quality of audit judgment. Research was held on two objects, which were Ariesman Auly Public Accounting Firm Manado and Badan Pengawas Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Utara. Total of obtained samples were 30 auditors. The used sampling method was Ordinal Regression Analysis. The result of this research shows that the pressure of obedience influences audit judgment significantly, while task complexity and audit experience do not have significant influence on audit judgment.Keywords : pressure of obedience, task complexity, auditing experience, audit judgment, ordinal regression analysis

According to the method of database audit and the characteristics of current data, this paper design an audit method based on mathematical statistics detection for the audit of database and the control of risk. Through making statistical analysis to user's behavior, system will generate user's normal behavior module used in database audit system. This method based on memory mathematical statistics, and on the premise of using hash tables as user's indexes, it also uses AVL tree to store audit object's indexes for making it easy to do statistics and configure audit rules. When generating audit rules, this paper uses weighted calculation. By setting appropriate parameters to adjust the role each factor in generating rules, it will generate rules more conforming to the requirements.

As a major branch of environmental audit, environmental performance audit occupies an important position in the environmental management system.At present, the environmental problem is becoming more and more serious.Can you find a way to the sustainable development has a relationship with the whole nation's rise and fall.One of the problems of environmental performance audit practice is that it is difficult to completely take the audit task of the reality of the situation.Therefore, exploring new environmental performance audit methods has become an academic frontier issues in the field.Based on the method of green GDP in the application of environmental performance auditing for content,this paper seeks solutions to resolve it, so as to provide beneficial discussion for the development of the field. 1 INSTRUCTION With the rapid growth of the worldwide economy,environment pollution problem increases seriously and affects our life.Whether in the history of the world's ten biggest contamination or heat haze events in recent years, they are nature's wake-up call to us.Environmental performance audit is under the background of the adapt to the demand of The Times. Environmental performance audit is a multidisciplinary cross at the forefront of the audit field.Studing of the field, a large number of scholars and experts at home and abroad to explore, and a series of achievements obtained.These studies around the definition of environmental performance audit, scope, criteria, methods, etc, in order to promote the development of practical work to create certain condition.About the connotation of environmental performance audit, scholars at home and abroad are from the auditor, audit contents, audit goal to generalize.The author thinks that, as part of the environment audit, environmental performance auditing is a blend of performance audit of the audit function at the same time.And environmental performance audit is the audit organ of the auditees related economic activities, environmental policies and regulations of the implementation, internal control system and so on economy, efficiency and effect of an audit.And at the end of the day is taking the supervision of the audit, evaluation and verification of a form of basic functions. 2 Summary of method of green GDP Research on environmental performance audit, a big problem for the complicated world is how to break through all kinds of data indicators compared reasonable planning establishment unified dimension.Environment audit project audit object facing the difference in thousands ways.Such as water, atmosphere, soil, minerals, grassland, etc..and the internal control system and execution of policies and regulations.So, for the auditor, it is difficult to apply the existing audit methods to achieve ideal audit in full.Therefore, give full play to the multidisciplinary cross feature of environmental performance audit, the audit method of continuous imported from other areas, innovation as a way to solve this problem.Method of green GDP is one of them. GDP is an abbreviation of gross domestic product,measuring of a country or region's economy during a given period of time in the produce of the value of all final goods and services.Method of green GDP, namely, on the basis of the traditional method of GDP to improve.The elements in the International Conference on Applied Science and Engineering Innovation (ASEI 2015) © 2015. The authors Published by Atlantis Press 2038 introduction environment, breakthrough ignore environmental elements the defects in traditional statistical caliber, enables the GDP to reflect the environmental impact of the total economic output, make more objective and comprehensive statistical indicators. For the green GDP index calculation system research began in the 1970 s.The United Nations statistics, the world bank's environment ministry, national environmental protection agency (epa), etc are studied in the field.Issued by the United Nations in 1993 SEEA (integrated environmental and economic accounting system)has a profound influence in the field of study.The main bodies in the field research mainly for environmental protection are the national bureau of statistics, and some colleges and universities.Since the beginning of the 21st century, our country continuously introduce accounting system in the field of green GDP study research results and applied to practical calculation.Of these, the typical research achievements including the China resources environmental economic accounting system framework, etc.On GDP and green GDP accounting content, can be explained with the following formula: GDP=Consumption + Private investment +Government spending+Net exports (1) Green GDP=The traditional GDP-The cost of resource depletion-The cost of environmental degradation+Resources and environment to improve yield (2) To be sure, about the calculation of GDP, it has now formed a relatively unified point of view.And about green GDP accounting, there is no consistent.This article selects the above formula as the calculation basis of this article.With the deepening of research, the calculation formula of green GDP is not the first item only reduce gradually evolved into today's considering environmental improvements increased profits. Value evaluation method of green GDP accounting system now is still a debate.Market valuation method, the actual market value method, recovery payments shall be used as part of the method,for solving the problem of value evaluation have played a role.This article will draw these methods to analyze. 3 The application of method of green GDP research In this paper, based on the method of green GDP, choosing city A to carry on the empirical research,of research in the environmental performance auditing method provides referential ideas, perfecting the green GDP method application in practice. City A is in southwest China inland, land area of more than 80000 square kilometers, A humid subtropical monsoon climate.City A is rich in water system, the important rivers which flow through are the Yangtze River, Jialing River, etc..At present, the city has formed the electronic information, automobile, equipment manufacturing and other billion industrial clusters.Agricultural rural and financial, business logistics, service outsourcing and other modern service industry is also developing rapidly.According to the EPS database, the city's total production value of 2009-2013 as shown in the following table: Table 1. the 2009-2013 annual GDP of City A Time 2009 201

Although air pollution control technology was very mature, air pollution situation in China was still serious. Air pollution control technology was not a single problem but a complex e conomic problem. Air pollution control audit has become a major work of our government audit office. But audit practices in air pollution control projects still focus on the use of funds-based. Control effects of air pollution were difficult to evaluation comprehensively. In this paper, the spread diffusion form of pollution, the concentration distribution scope of pollution and air pollution diffusion were analyzed to build the source model, the ground model of the biggest pollution, pollution migration patterns and other air pollution control trajectory model. By comparing three models on the audit object, scope economic, efficiency, effectiveness, indicators, risk and audit opinions, pollution migration trajectory model was the most comprehensive, objective and accurate audit model. It offered certain reference on carrying out the regional air pollution control audit.

At present, the informatization construction of Small and Medium-sized Enterprises (SMEs) in Anhui province has embarked on the path of rapid and healthy development. The audit environment that the auditors are faced with is also changing along with it. This will inevitably affect the transition of audit objective, audit object and audit approach, and it also places greater demands on auditors. For this reason, innovations are required in risk-oriented audit of SMEs in order to adapt to the new situation.

In recent years, the exposure of the mansions of Silver, Enron and other major financial scandals led an unprecedented credit crisis and moral crisis to the audit, and they also raises people's researching interest in the quality of audit and its impact factors. At present, domestic and foreign scholars have done lots of work on the factors affecting the quality of audit, but the literature is mostly qualitative not quantitative. This paper uses fuzzy analytic hierarchy process to determine the weight of main factors affecting the quality of auditing.

According to the Privacy Rights Clearinghouse, more than 255 million records with sensitive information have been breached since January 2005. If you browse through the detailed report at http://www.privacyrights.org/ar/ChronDataBreaches.htm, you’ll see that there are many kinds of breaches of stolen data. In some cases, there were stolen laptops; in others, it was in inside job by a disgruntled employee. This report yields an almost endless supply of breaches of stolen data.