本文首先基于泛雅超星平台,从知识图谱资源、知识关系、目标图谱以及问题图谱层面构建了审计理论通用知识图谱。其次,基于Neo4j图数据库,从审计数据获取、数据预处理、实体识别与关系处理、专家知识工程、自然语言理解、知识生成层面构建了审计实务领域知识图谱,系统地阐释了审计课程的知识框架以及知识应用。*通讯作者。This article first constructs a general knowledge graph of audit theory based on the Chaoxing platform, from the perspectives of knowledge graph resources, knowledge relationships, target graphs, and problem graphs. Secondly, based on the Neo4j graph database, a knowledge graph in the field of audit practice was constructed from the aspects of audit data acquisition, data preprocessing, entity recognition and relationship processing, expert knowledge engineering, natural language understanding, and knowledge generation. The knowledge framework and knowledge application of audit courses were systematically explained.
