摘要
随着大数据时代的到来,大数据技术在工程审计领域的应用越来越频繁,大数据技术引发了审计取证的变革,文章先是通过文献总结大数据应用于工程审计领域的启发,接着介绍大数据给工程审计取证带来的改变以及信息平台搭建的要点,最后提出未来大数据技术对于工程审计发展可能带来的影响和趋势预测.
With the advent of the era of big data,the application of big data technology in the field of engineering audit is becoming more and more frequent.Big data technology has led to the change of audit forensics,this paper first summarizes the inspiration of big data applied to the field of engineering audit,and then introduces the changes of big data to engineering audit forensics and the main points of information platform construction.Finally,the impact and trend prediction of big data technology on the development of engineering audit in the future are put forward.
作者
夏孟琪
Xia Mengqi(Nanjing Audit University,Nanjing,Jiangsu,211815)
出处
《市场周刊》
2020年第12期98-100,共3页
Market Weekly
基金
江苏省研究生科研与实践创新计划项目“基于大数据应用的现代投资审计转型与证据链构建研究”。
关键词
大数据
工程审计
探讨
big data
engineering audit
discussion
