Construction and Analysis of Audit Risk Assessment Model Based on Clustering Algorithm in Computer Technology

In recent years, Deloitte, Pricewaterhousecoopers, Ernst & Young and KPMG, the “Big four” international accounting firms, are leading in the construction and analysis of audit risk assessment models under the background of clustering algorithms. At the same time, China's eight major accounting firms are also in the field of audit risk assessment model construction and analysis under the background of continuous pilot, layout and in-depth cultivation of clustering algorithms. Based on the basic principles and characteristics of the above clustering algorithm, this paper focuses on the construction and analysis of audit risk assessment model under the background of clustering algorithm in clustering computer technology. Specifically, we can analyze the influencing factors of audit risk through the clustering algorithm to the goal orientation of audit, the solution of the asymmetric problem of audit information, the processing of audit data, and the solution of the fatigue of audit grass-roots work and so on. By analyzing the impact of audit risk, this paper studies the degree and direction of its impact, hoping to be helpful to the construction and analysis of audit risk assessment model under the background of clustering algorithm in computer technology.