The idea is to transform the net audit data into time series database and mine the sequence pattern to extract the user behavior pattern , and then to use behavior pattern in anomaly detection.

其思想是通过将网络审计数据转化为时序数据库，对其进行序列模式挖掘以提炼出用户行为模式，并由此进行异常检测。

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Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.

单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之；

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Wealth advisers questioned how much the new IRS approach adds, since in some cases, even under the old structure, an audit of a high-net-worth person may have looked across multiple income sources and asset classes.

WSJ: IRS Brings New Focus to Auditing the Rich

Moreover, other data reviewed by Audit Analytics suggests that the severity of 2012 restatements, as measured by both the impact on net income and by the average number of issues per restatement, was generally less than in the period prior to 2008.

FORBES: Restatements Resurrected?: Accounting Fraud By The Numbers