PROBLEM TO BE SOLVED: To provide an accounting audit support device, an accounting audit support method and an accounting audit support program which present a method for estimating that there is an abnormality in accounting data. An accounting audit support device 1 stores a test model generated by learning fraudulent accounting data when fraud is committed in accounting and normal accounting data in which fraud is not committed in accounting. Estimating the possibility of fraud in the accounting of the audited company based on the department 14, the acquisition department 11 that acquires the target accounting data related to the accounting of the audited company, and the target accounting data and the test model A unit 13 and a display unit 15 for displaying the result estimated by the estimation unit 13 are provided. [Selection diagram] Fig. 1
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