大数据时代电子数据审计问题研究

Research on Electronic Data Auditing in Big Data Era

近些年大数据得到快速的发展,由于大数据具备对海量数据的收集和分析能力,使得大数据能够在各行各业都被相应的运用,而在审计工作上也得益于大数据提升审计效应.会计信息化的到来,加剧了电子数据审计方式的变革,通过大数据技术可以为审计工作者提供更具价值的决策信息,提高审计工作的效率和全面准确性.因此,大数据也受到了越来越多关注.本文对大数据环境下的电子数据审计研究和应用进行分析,并针对审计研究事项提出合理性完善对策.

In recent years, big data has been rapidly developed. Because big data has the ability to collect and analyze massive data, big data can be used in all walks of life, and the audit work also benefits from big data improvement. Audit effect. The arrival of accounting informationization has intensified the reform of electronic data auditing methods. Through big data technology, auditors can provide more valuable decision-making information and improve the efficiency and comprehensive accuracy of auditing work. Therefore, big data has also received more and more attention. This paper analyzes the research and application of electronic data auditing in big data environment, and proposes reasonable and perfect countermeasures for audit research items.