摘要
"大数据"时代的开启和审计全覆盖要求的提出,给审计研究指明了新的方向。文章梳理了2012-2016年有关大数据背景下审计研究主题相关的文献,指出大数据下的国家审计、CPA审计以及内部审计的理论、准则和实务将发生重大变化,未来审计将更多地与大数据等新一代信息技术相结合,实现质的飞跃。
The blooming of the ＂Big Data＂ era and the requirement of the full coverage of auditing indicate a new direction for the auditing research. Based on the literature study around the topic of auditing researches in the context of large data from 2012 to 2016, it shows clearly that there will be great changes in the theories, norms and practices of the state audit, CPA audit and the internal audit under the background of the large data and the future audits will be combined with a new generation of information technologies, like the big data, etc. , so as to achieve a qualitative leap.
出处
《杭州电子科技大学学报（社会科学版）》
2017年第2期1-6,12,共7页
Journal of Hangzhou Dianzi University：Social Sciences
基金
国家社会科学基金(16GBL070)
教育部人文社科研究规划项目(12YJA790040)
