大数据时代会计师事务所审计工作面临的挑战与应对策略

Challenges and Countermeasures of Audit Work in Accounting Firms in Big Data Era

近年来,大数据技术快速发展,给会计师事务所的审计工作带来了很多新的机遇。但是,会计师事务所审计工作的开展仍面临诸多挑战,对审计人员的工作能力提出了更高的要求。基于此,文章对大数据时代下会计师事务所审计工作面临的挑战进行了研究,指出了会计师事务所存在的问题,并提出了几点建议,旨在为增强大数据时代下会计师事务所审计工作效果提供帮助。

In recent years,the rapid development of big data technology has brought many new opportunities to the audit work of accounting firms.However,the audit work of accounting firms is still faced many challenges,which puts forward higher requirements for the working ability of auditors.Based on this,this paper studies the challenges faced by audit work in accounting firms in big data era,points out the problems existing in accounting firms,and puts forward some suggestions,aiming to be helpful for accounting firms to enhance the auditing work efficiency.