The audit of financial statements is a complex and highly specialized process. Digitalization and the increasing automation of transaction processing create new challenges for auditors who carry out those audits. New data analysis techniques offer the opportunity to improve the auditing of financial statements and to overcome the limitations of traditional audit procedures when faced with increasingly large amounts of financially relevant transactions that are processed automatically or semi-automatically by computer systems. This study discusses process mining as a novel data analysis technique which has been receiving increased attention in the audit practice. Process mining makes it possible to analyse business processes in an automated manner. This study investigates how process mining can be integrated into contemporary audits by reviewing the relevant audit standards and incorporating the results from a field study. It demonstrates the feasibility of embodying process mining within financial statement audits in accordance with contemporary audit standards and generally accepted audit practices. Implementation of process mining increases the reliability of the audit conclusions and improves the robustness of audit evidence by replacing manual audit procedures. Process mining as novel data mining technique provides auditors the means to keep pace with current technological developments and challenges.

财务报表的审计是一个复杂且高度专业化的过程。数字化和日益增长的交易处理自动化给执行这些审计的审计人员带来了新的挑战。当面对越来越多的由计算机系统自动或半自动处理的与财务相关的交易时，新的数据分析技术为改进财务报表的审计和克服传统审计程序的局限性提供了机会。这项研究将过程挖掘作为一种新颖的数据分析技术进行了讨论，这种方法在审计实践中受到越来越多的关注。流程挖掘使以自动化方式分析业务流程成为可能。这项研究通过审查相关的审计标准并结合实地研究的结果，研究了如何将过程挖掘整合到当代审计中。它展示了根据现代审计标准和普遍接受的审计实践在财务报表审计中体现流程挖掘的可行性。流程挖掘的实施通过替换手动审核程序，提高了审核结论的可靠性并提高了审核证据的可靠性。作为新的数据挖掘技术的过程挖掘为审计人员提供了跟上当前技术发展和挑战的步伐。它证明了根据现代审计标准和普遍接受的审计实践在财务报表审计中体现流程挖掘的可行性。流程挖掘的实施通过替换手动审核程序，提高了审核结论的可靠性并提高了审核证据的可靠性。作为新的数据挖掘技术的过程挖掘为审计人员提供了跟上当前技术发展和挑战的步伐。它展示了根据现代审计标准和普遍接受的审计实践在财务报表审计中体现流程挖掘的可行性。流程挖掘的实施通过替换手动审核程序，提高了审核结论的可靠性并提高了审核证据的可靠性。作为新的数据挖掘技术的过程挖掘为审计人员提供了跟上当前技术发展和挑战的步伐。