大数据技术在审计业务中的应用探讨

Discussion on the application of big data technology in audit business

大数据技术的发展推动了企业的互联网信息化的纵深应用,使审计项目的外部环境发生了改变,企业数据的日益增加使传统审计抽样的风险愈来愈高,还增加了审计费用。不过大数据分析技术能够改变审计进程,使审计项目的内部环境发生改变。通过研究审计工作的内外部环境的改变,对比在新的环境中审计抽样和审计中全面调查的利弊;同时再对大数据技术是否可以提高审计效率并降低审计成本进行分析,从而实现在审计中的全面调查。用全面调查替代审计抽样,降低了审计风险,同时降低了舞弊的可能性,使审计业务流程更加合理。

The development of big data technology has promoted the in-depth application of Internet informatization in enterprises,which has changed the external environment of audit projects.The increasing enterprise data has made the risk of traditional audit sampling higher and higher,and also increased audit costs.However,big data analysis technology can change the audit process and the internal environment of the audit project.By studying the changes in the internal and external environment of audit work,the advantages and disadvantages of audit sampling and comprehensive investigation in the new environment are compared;At the same time,it analyzes whether big data technology can improve audit efficiency and reduce audit costs,so as to achieve a comprehensive investigation in the audit.The comprehensive investigation replaces the audit sampling,which reduces the audit risk,reduces the possibility of fraud,and makes the audit business process more reasonable.