大数据技术在审计中的应用

Shouliang Zhou, Yue Ma
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引用次数: 0

摘要

在大数据技术飞速发展的新时代,审计人才、审计法治和审计技术是审计高质量发展的三个关键点。在传统的审计过程中,审计人员注重专业判断和专业胜任能力,制定审计计划,实施审计程序,得出审计结论。然而,传统审计工作存在诸多问题,如难以获取充分的外部信息、审计证据分析效率低下等。因此,审计人员将大数据技术应用到审计工作中,解决各种问题,并提出相应的保障措施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Application of Big Data Technology in Audit
In the new era of rapid development of big data technology, the three key points of high-quality development of auditing are auditing talents, auditing rule of law and auditing technology. In the traditional audit process, auditors focus on professional judgment and professional competence, make audit plans, implement audit procedures and draw audit conclusions. However, there are many problems in traditional audit work, such as difficulty in obtaining sufficient external information and inefficiency in analyzing audit evidence. Therefore, auditors apply big data technology to audit work to solve various problems and put forward corresponding safeguard measures.
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