大数据对风险导向审计影响的研究

A Study of the Impact of Big Data on Risk-oriented Auditing

大数据驱动着"第三次工业革命"的到来和"第四科学范式"的出现。成熟于"第二次工业革命"中的注册会计师行业本质上是一个数据密集型行业,然而现行风险导向审计的理念仍是"第二科学范式"而不是"第四科学范式"。在审计范围、风险评估程序理念、进一步审计程序以及审计证据四个方面的滞后性反应扩大了审计期望差距。

The Thrid Industrial Revolution and the Fourth Scientific Paradigm are looming up against the Big Data. The Certified Public Accountant profession is data-intensive profession,which was matured in the Thrid Industrial Revolution, how- ever, the core of Risk-oriented Auditing is not the Fourth Scientific Paradigm then the Second Scientific Paradigm. the lag re- sponds to auditing scope and so on are deepening the auditing gap.