Based On The Background Of Large Data Research On "Full Coverage Of Audit"

In the fourth Plenary Session of the 18th CPC Central Committee the party's request,will play as a foll coverage of the audit oversight audit function,an important means of promoting national governance.However,due to China's current national audit independence,poor audit mode and audit methods are relatively backward,resulting in low audit efforts,audit coverage is small,has been unable to meet the requirements to achieve full coverage of the audit.With the continuous development of big data and cloud computing technology,the concept of big data has penetrated into all walks of life,affecting the development direction of China's public fund audit.The use of big data will inevitably bring new opportunities and new challenges to the audit industry,which has an important impact on the realization of the full coverage of China's government audit supervision.In this paper,by comparing the audit mode between China and other developed countries,combined with the status quo and the current situation of China's government audit,a comprehensive exposition of the need for full coverage of the audit.Taking the problems encountered in the implementation of the full coverage of the audit institutions in Tianjin as an example,this paper puts forward the idea of how to improve the audit coverage by using the "big data" environment.Namely:through the system + technology ",establish network audit mode,to build a big data analysis platform for the starting point,with big data applications in financial auditing,the audit of fixed assets investment audit,financial audit and audit four aspects for example.Comprehensive exploration of how to use big data to achieve full coverage of the audit.