技术创新赋能企业审计工作的路径探究

Research on the path of enterprise audit work enabled by technological innovation

在大数据时代,积极在审计工作领域应用大数据等信息化技术,充分发挥技术创新的赋能作用,不仅是大力践行科技强审和加强审计信息化建设的重要体现,同时也是提升企业审计工作质量、促进企业高质量发展的必然选择。然而,当前部分企业在开展审计工作的过程中还存在一定的问题和不足,降低了技术创新赋能企业审计工作的作用,影响了企业审计工作质量的提高。基于此,文章在阐述技术创新对企业审计工作影响的基础上,分析了技术创新赋能企业审计工作面临的主要问题,最后提出技术创新赋能企业审计工作的提升路径,以此助力企业审计工作提质增效。

In the era of big data,actively applying big data and other information technology in the field of audit work and giving full play to the enabling role of technological innovation is not only an important embodiment of vigorously implementing technology audit and strengthening audit information construction,but also an inevitable choice to improve the quality of enterprise audit work and promote the high-quality development of enterprises.However,at present,some enterprises still have some problems and deficiencies in the process of carrying out audit work,which reduces the role of technological innovation in enabling enterprise audit work and affects the improvement of enterprise audit quality.Based on this,on the basis of explaining the impact of technological innovation on the audit work of enterprises,this paper analyzes the main problems faced by the audit work of enterprises enabled by technological innovation,and finally puts forward the improvement path of the audit work of enterprises enabled by technological innovation,so as to improve the quality and efficiency of the au⁃dit work of enterprises.