时间序列分析在数字化审计中的应用

The Application of Time Series Analysis in Digital Audit

大数据背景下,数字化转型使海量数据处理方式发生变化,审计工作面临新环境。将审计数据分析(ADA)引入大数据,将对审计过程、审计结果产生极大影响。论文阐述了时间序列分析的适用性,同时对时间序列分析在审计各个环节中的应用一一进行介绍,举例说明其在季节效应、预测领域的应用,在此基础上,指出目前数字化审计存在的问题,并提出相应对策。

Under the background of big data,digital transformation changes the way of processing massive data,and audit work faces a new environment.The introduction of audit data analysis(ADA)into big data will have a great impact on audit process and audit results.This paper expounds the applicability of time series analysis,and introduces the application of time series analysis in each link of audit one by one,and illustrates its application in the field of seasonal effect and prediction with examples.On this basis,it points out the existing problems of digital audit and puts forward corresponding countermeasures.