用数据驱动型审计重塑审计服务

Reshaping Audit Services with Data-Driven Audit

随着智能技术的发展,众多新兴技术被引入并应用到审计工作中,比如借助无人机、遥感影像进行存货盘点,结合人工智能对审计证据进行计算、推理,以及运用区块链技术提高审计证据的可靠性等。然而,受技术难度、研发成本、法律监管等因素限制,这些新兴技术难以在短时间内全面应用到审计的实务工作中。而本文所探讨的数据驱动型审计(data-driven audit),即大数据审计或者数字化审计(digital audit),是指利用自动化分析工具,以数据分析为基础的新型审计模式。这种审计模式在欧美审计行业已经有了一定程度的实践、推广并展现了其对于提高审计效率、审计质量的巨大作用。

Along with the development of intelligent technology, various emerging technologies have been introduced and applied to audit practice. However, limited by such factors as technical difficulty, R&D costs and legal supervision,these technologies cannot be fully applied in audit practice in a short time. This article explores the data-driven audit, which is also known as big data audit or digital audit. It is a new audit mode which is based on data analysis using automated analysis tools. Such an audit mode has been practiced and promoted in the European and American audit profession to a certain extent and has demonstrated its great role in improving audit efficiency and audit quality.