The Research Of Audit Analysis Program Of The Application On Big Data

Analysis program is one of the important methods in the modern risk-oriented audit. It can help auditors to understand the company more effectively and identify possible areas of material misstatement risk, and also can reduce excessive lack of auditing, avoid blind audit. But analysis program implementation of the expected relationship is difficult to determine and the subjectivity is stronger. In order to solve these problems, to the big data method in is essential. Through the professional processing of big data and extract useful information to assist the analysis program, thus improving quality and efficiency of audit.This paper mainly applies normative research. Firstly, introduces the analysis program, introducing the necessity and the feasibility of big data and necessity from principle and limitations of traditional analysis program, introducing the superiority of big data to illustrate the feasibility through on introducing the present situation of big data. And the illustrating of the feasibility is to state the big data status and the development of audit analysis program. Then discuss the effect of the introduction of large data analysis program. To summarize the present application the international and domestic status of big audit data. Then according to the current situation of specific methods from the theoretical level design data analysis program. The big data were introduced and discussed into the four steps of the analysis program. Lists the traditional analysis procedure case and the introduction of the big data analysis program case, introduces the process of the analysis of two cases in detail and to illustrates the effects and problems of the audit analysis program of the big data through compare the differences between them. At last, discusses the solution of the existed problems in current analysis program introduction of big data. To illustrate these problems from the data platform construction, data analysis method preparation, data analysis software design, audit personnel quality improvement in four aspects.Through theoretical analysis and case analysis, it is concluded that the introduction of big data can increase the object of analysis program, it is easier to determine the expected relationship and the expected value, and improve the quality of the analysis program. However, due to the lack of a comprehensive audit of the big data platform and data usage mechanisms, leading to big data analysis program has not been widely used. In the future we should work on strengthen the construction of data platform, in order to ensure that the introduction of big data are widely implemented in audit analysis program.