摘要
大数据时代,传统审计取证模式、审计流程和审计技术方法的不适应性将日益凸显,通过数据分析发现被审单位审计疑点,进而延伸取证的审计取证模式将会在审计工作中得到广泛应用。围绕审计取证模式变革这一逻辑起点,本文构建了大数据时代审计变革的分析框架,并提出了实现路径。具体而言,现代风险导向审计流程的风险评估和风险应对将演变为信息系统审计流程和数据审计流程;数据挖掘技术、大数据审计方法以及物联网等现代技术将成为未来审计技术方法的主体;联网审计、人工智能+审计、区块链+审计以及持续审计等审计作业模式将被广泛采用;信息系统审计准则、信息系统审计质量控制准则、数据审计准则和数据审计质量控制准则将成为未来审计规范体系的重要组成部分;审计人才的发展需要进行彻底转变,完善数学、统计学、计算机和数据方法等方面的技能,以适应未来审计职业发展的需求。
In the era of big data, the inadaptability of traditional audit forensics model, audit process and audit technology will become increasingly prominent. Through data analysis, we can find the audit doubts of the auditees, and then extend the forensic model of audit, which will be widely used in audit work. Focusing on the logical starting point of the reform of audit forensics model, this paper constructs an analysis framework and suggests its realization path of audit reform in the era of big data. Specifically, risk assessment and risk response of modern risk-oriented audit process will evolve into information system audit process and data audit process;modern technologies such as data mining, big data audit and internet of things will become the main body of future audit technology and methods;network audit, artificial intelligence plus audit, block chain plus audit and continuous audit will be widely adopted. Information system audit standards, information system audit quality control standards, data audit standards and data audit quality control standards will become an important part of the future audit standard system;development of audit talent needs thorough transformation, and improve the skills of mathematics, statistics, computer and data methods to meet the needs of future audit professional development.
作者
刘杰
韩洪灵
陈汉文
LIU Jie;HAN Hong-ling;CHEN Han-wen
出处
《财务研究》
2019年第3期42-53,共12页
Finance Research
基金
国家自然科学基金重大项目(71790604)
国家自然科学基金重点项目(71332008)
国家自然科学基金青年项目(71702030)
