Visual analysis in identifying a typical indicators of financial statements as an element of artificial intelligence technology in audit

Leonov, P Y; Kozhina, Anastasiya D.; Leonova, Elizaveta; Epifanov, Michael; Sviridenko, Artyom

doi:10.1016/j.procs.2020.02.174

Cited by 12 publications

(8 citation statements)

References 2 publications

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“…The public health visual art creation concept based on artificial intelligence has a good application in the Venice Biennale [ 34 , 35 ]. In order to further study and analyze the specific changes of artistic creation concept, the application model of visual art creation is obtained based on artificial intelligence technology, and the corresponding model calculation curve under the effect of artificial intelligence is obtained through calculation, as shown in Figure 11 .…”

Section: Application Of Public Health Art Work Based On Artificial In...mentioning

confidence: 99%

[Retracted] Application Model of Public Health Visual Art Creation Concept Based on Artificial Intelligence Technology in Venice Biennale

Xie

2022

Journal of Environmental and Public Health

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There are some problems in the creation process of public health visual art works, such as low accuracy and poor content quality. In order to further improve the accuracy and quality of artistic creation, based on artificial intelligence technology, a neural network model and an error backpropagation algorithm are used to analyze artistic creation, so as to obtain the corresponding optimization model. This model can analyze the application of public health visual art creation concepts in the Venice Biennale, so as to obtain the corresponding model calculation results under different indicators. Finally, data comparison is used to verify the accuracy of the model. Relevant studies show that activation values have different trends in connection weights under the action of different factors. The fluctuation of the curve is obvious in the initial state, but when the factor is high, the corresponding connection weight tends to be stable gradually. The range of learning rate in the initial state is relatively small, and the connection weights show a V-shaped change at higher factors. It can be seen from the curve corresponding to the ω learning method that the increase in learning speed will lead to further compression of calculation time, and the curve shows a trend of fluctuation. The corresponding learning error decreases gradually with the increase in factors, which indicates that higher factors will promote the accuracy of connection weights. Artificial intelligence-based visual models of art can calculate public health. It can be seen from the calculation results that the curve corresponding to artistic connotation has the largest range of variation and the highest influence on the model. The theme, form, and style of art all show a linear trend of improvement with the increase in time, while the content of art shows a downward trend. This research can provide support for the application of artificial intelligence theory in the field of public health.

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Section: Application Of Public Health Art Work Based On Artificial In...mentioning

confidence: 99%

[Retracted] Application Model of Public Health Visual Art Creation Concept Based on Artificial Intelligence Technology in Venice Biennale

Xie

2022

Journal of Environmental and Public Health

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“…As a sub-discipline of computer science, artificial intelligence is the study of computational models of intelligent behavior and the development of computational systems with thinking activities such as perception, reasoning, learning, association, and decision making [ 7 , 8 ]. Artificial intelligence solves complex problems that require human intelligence.…”

Section: Estimation Algorithm Of Artificial Intelligence Modelmentioning

confidence: 99%

Feasibility Analysis and Countermeasures of Psychological Health Training Methods for Volleyball Players Based on Artificial Intelligence Technology

Jin

2022

Journal of Environmental and Public Health

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In the process of volleyball players’ mental health training, there exists the problem of low parameter accuracy. In order to further improve the accuracy of mental health training methods, based on artificial intelligence calculation, the neural network and long and short-term memory network were used to analyze the model. Estimation algorithm was used to describe the data, and finally, the optimization model was obtained to describe the feasibility study of mental health. In addition, the relevant data were used to verify and analyze the model. The research shows that in the time update curve, with the increase of the model state, the corresponding curve on the whole first presents a fluctuating trend of different degrees. The increase of model state will make the corresponding time value gradually tend to flat. The fluctuation of the corresponding time index is obvious. Indicators corresponding to the status update curve show an obvious linear change trend with the increase in time, and the overall linear characteristics are obvious. This shows that when time is constant, the relationship between the corresponding parameter and the state value conforms to the linear law. The corresponding state index gradually increases and eventually tends to be stable. Through the analysis, it can be seen that the proportion of different indicators under the effect of artificial intelligence and the calculation results are different. The parameters show an obvious linear variation trend, indicating that the corresponding model parameters can well reflect the data changes. Finally, the accuracy of the model is verified by the method of experimental comparison. The relevant research results can provide a new model and a method for volleyball players’ mental health training.

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“…In addition, it increases the auditors' assessment of outliers risks when the prior procedures were categorized as risk assessment. On the other hand, Leonov et al, (2020) have carried out a study to explore if it is applicable to use analytical tools in performing analytical procedures to assess the organization's involvement in suspicious operations. Leonov et al, found that using analytical tools in checking financial statements allow auditors to enhance the effectiveness of analytical procedures in detecting suspicious operations and transactions.…”

Section: Literature Reviewmentioning

confidence: 99%

The Effect of Applying Analytical Procedures on Understanding Business Environment in Light of Using Accounting Information Systems in Auditing

Qushtom¹

2020

RWE

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Since the entire world is moving with a steady acceleration to invest the technology in various fields and professions, exploring the effectiveness of these technologies in achieving the desired goals became an imperative need. Accordingly, the strengths and weaknesses that surround these systems could be identified. In this vein, the current study aimed to explore the effect of using client's accounting information systems by auditors on the effectiveness of analytical procedures in understanding business environment of entities, assessing the going concern of entities, and estimating potential misstatements in financial reports. To carry out the current study quantitative approach was adopted. Thus, a survey questionnaire was designed and distributed to 164 qualified and unqualified person who work in auditing profession in Jordan. In order to test hypotheses, a multivariate regression analysis tests were performed. The results showed that using client's accounting information systems by auditors has a significant positive effect on the relationship between analytical procedures and understanding business environment of entities, and estimating potential misstatements in financial reports. Conversely, the results showed that using client's accounting information systems by auditors has a significant negative effect on the relationship between analytical procedures and assessing the going concern of entities. The results imply that, auditors should benefit from using clients' accounting information systems in enhancing their understanding of business environment and estimating potential misstatements in financial reports. On the other hand, they should not depend extensively on these systems in assessing the going concern of these entities.

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Visual analysis in identifying a typical indicators of financial statements as an element of artificial intelligence technology in audit

Cited by 12 publications

References 2 publications

[Retracted] Application Model of Public Health Visual Art Creation Concept Based on Artificial Intelligence Technology in Venice Biennale

[Retracted] Application Model of Public Health Visual Art Creation Concept Based on Artificial Intelligence Technology in Venice Biennale

Feasibility Analysis and Countermeasures of Psychological Health Training Methods for Volleyball Players Based on Artificial Intelligence Technology

The Effect of Applying Analytical Procedures on Understanding Business Environment in Light of Using Accounting Information Systems in Auditing

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