The entire auditing process is complicated and tedious and requires a lot of human resources. Therefore, the intelligent development of auditing is the general trend. In order to improve the audit quality, this paper establishes an intelligent financial audit model that can predict the audit opinion of the consolidated financial statements. This paper proposes an audit opinion prediction model based on the fusion of deep belief neural network (DBN) and long-short term memory (LSTM). First, an indicator system is established for audit opinions, and multiple financial parameters are used to describe possible audit opinions. On this basis, a DBN network is designed to complete deep feature extraction and used for LSTM training. According to the prediction model obtained by training, the subsequent audit opinion can be scientifically predicted. In the experiment, the method in this paper is tested based on financial audit related data sets and compared with the prediction results of traditional multilayer perceptron (MLP), convolutional neural network (CNN), and LSTM models. The results verify the validity and reliability of the model in this paper.