分析大数据时代的审计证据与审计取证

随着社会经济的不断发展,科技技术给人们带来了非常大的便利性,同时信息技术给人、事、物的数据化程度都有了不同程度的数据化提升,并且慢慢发展成为整个社会都开始步入大数据时代。本文先是对审计取证环境中小数据和大数据时代进行了阐述,然后对数据时代审计证据的特点加以分析,最后对大数据时代的审计取证思维进行探讨,希望对大数据时代下审计工作的有效开展提供参考。

With the continuous development of social economy, science and technology brings great convenience to people, at the same time, the information technology improves the degree of datamation of people and things to different extent, and gradually makes the entire society enter a big data era. This article firstly expounds small data and big data era in the audit evidence environment, then analyzes the features of audit evidence in the data era, finally discuss the thinking of audit evidence in the age of big data. The article is expected to provide some valuable references for the effective work of the audit evidence in the big data era.