Business transaction data includes numeric values of the transactions and the date/time when the transactions are recorded, and textual data such as descriptions. Understanding the textual information of business transactions is also important since this information captures the nature of transactions in a qualitative manner. This study proposes a text visual analysis approach for auditing. We argue that combining text analysis and data visualization can improve the efficiency of audit data analytics for textual data in the organization's accounting information system. We provide a demonstration of the proposed method using a year-around general ledger data set. We use data visualization software Orange and Tableau for the demonstration. The proposed method can be used to understand a client's business and identify abnormal or unusual transactions from not only quantitative information but also qualitative information.

业务交易数据包括交易的数值和交易记录的日期/时间，以及诸如描述的文本数据。了解商业交易的文本信息也很重要，因为这些信息以定性的方式捕捉交易的性质。本研究提出了一种用于审计的文本可视化分析方法。我们认为，结合文本分析和数据可视化可以提高组织会计信息系统中文本数据的审计数据分析效率。我们使用全年总账数据集提供了所提议方法的演示。我们使用数据可视化软件 Orange 和 Tableau 进行演示。所提出的方法可用于了解客户'