摘要
在大数据背景下,企业会计信息的生产和披露过程都发生了巨大改变,从而对审计人员的素质和审计方法的改进提出了新的要求。本文首先分析了大数据环境中,由于会计信息系统的合理性、数据的真实性、数据保护和分析难度给审计工作带来的挑战,认为大数据有助于获取审计证据,尤其是获取外部非财务证据,并且能够在更新数据分析、实现实时审计、提高审计结论的准确性、促进审计报告的应用等方面提高审计质量。基于此,提出了在大数据背景下,可以从制定审计发展战略、出台和完善相应审计准则、建立行业大数据审计分析平台等方面强化大数据在审计中的应用。
Under the background of big data, the progress of production and announcement of enterprise accounting information has been changed greatly, and consequently new requirements are proposed for the quality of auditing officers and the improvement of auditing methods. This article firstly analyzes the challenges which audit work faces, in the environment of big data, because of the rationalization of accounting information system, authenticity of data, data protection and analyzing difficulties; then considers that big data helps to acquire auditing evidences, especially the external non-financial evidences, and it can advance audit quality in the aspects of updating data analysis, realizing current-time audit, enhancing veracity of audit conclusions, and promoting the application of audit reports. Lastly, the article proposes that people can intensify the application of big data in audit work in the fields of formulating the audit development strategy, formulating and promoting relevant auditing standards, and establishing audit analysis platform of industrial big data under the environment of big data.
出处
《企业经济》
CSSCI
北大核心
2017年第12期84-87,共4页
Enterprise Economy
关键词
大数据
审计转型
审计质量
big data
audit transformation
audit quality
