Study on audit evidence gathering based on partition and outlier detection
基于划分和孤立点检测的审计证据获取研究

In order to improve the traditional computer assisted audit method which only was computerized that the manual audit progress and found hidden information and more audit evidence in the audit data,applied an audit evidence gathering method which first used data partition and then adopted improved outlier detection to deal with the huge audit data. First,divided and optimized audit data by improved particle swarm optimization algorithm,then found the high-cohesion and low-coupling data partition. The second,...