The Technology Of Big Data Applied To The Audit Of Related-party Transaction

The China Securities Regulatory Commission accelerated to examine and approve the IPO in recent years.The IPO business is more frequent and difficult.Especially the related party transactions is more frequent.The related party transaction is highrisk.when the accounting firm is required the shorter time to finish the task.How to increase efficiency is a important question.The technology of big data provide a new method to us.The related-party transaction possess two significance character.The character of disguised and complexity.The technology of big data can overcome these two character.This article will through two case to reveal the principle.The first case is failed.The second case is succeed.The method of traditional is used in the audit of first case result in failed.The technology of big data is used in second case.So it is succeed.Of course,that isn't demonstrate that the method of traditional is useless.But,when the method of traditional resolve the question of related-party transaction is really exist some defects.So the revolution of technology is necessary.In this article,I will introduce the hardware and software of the technology of big data and the basic knowledge of related-party transaction.In the end,I also will illuminate the deficiency and future of this research.This must from two respects the hardware and software.The technical conditions only accomplish some simply task in the initial stage.The restriction of technical is the most important.As the development of artificial intelligence and the update of hardware,we can possess the more advanced tool to the audit of social and government.There are a lot of failed case about related-party.Through these case we can found out the technology of audit isn't meet the requirement of the audit of related-party.So we introduce the technology of Big Data to resolve this question.The technology of Big Data can resolve the problem of related-party.To assess the advantage of the Big Data.We introduce a system of assess the five factor.It contain five important aspect about the audit of related-party transaction.This is a innovated of this article.The another innovation is the traceability audit.Use the system of Big Data that we can retrospcet the whole process of audit.The first section of article illuminate the significance of article to reader.This article is to resolve the audit of related-party transaction.The technology of Big Data is a method to resolve it.The second section illuminate some basic conception of related-party transaction of audit and Big Data.The third section introduce a case,in this case we can make out the effect of Big Data when it is used to audit.The last section of this article give some suggestion to promote the Big Data used to audit.