Research On The Influence Of Big Data On Modern Risk-oriented Audit

In recent years,information and communication technology has been making breakthroughs under the background of national big data strategy,promoting the rapid integration of big data technology with all walks of life and improving the efficiency of social resource allocation.Big data technology plays an important role in the acquisition and analysis of big data,CPA audit is based on the analysis of internal and external evidence to achieve its verification and evaluation function,therefore,big data and moderm risk-oriented audit are inherently integrated.The auditing information system developed by large accounting firms in cooperation with auditing software companies can solve the problems faced by moderm risk-oriented auditing to some extent.Based on the current research on big data auditing,the existing research mainly analyzes the development trend of auditing in the era of big data or its impact on auditing,without in-depth analysis of how big data plays a role in modem risk-oriented auditing.The research direction of this paper is certified public accountant audit,and discusses the impact of big data on moderm risk-oriented audit by taking the preparation stage,implementation stage and completion stage of audit activities as the main line.Starting from the fusion and development of modern risk-oriented auditing and big data,this paper analyzes the role of big data technology in the audit activities at different stages on the modern risk-oriented audit from five aspects:identification of misstatement risk in risk assessment stage,audit efficiency,analysis ability of audit technology,audit method in substantive procedure stage and comprehensive application of audit results.Taking the audit software jointly developed by R accounting firm and Y auditing software company as an example,and combining with the demonstration of enterprise data to test the mechanism of action of big data technology on modern risk-oriented auditing,the application of big data technology in the field of auditing was demonstrated at the application level and suggestions for improvement were proposed.The main conclusions of this paper are as follows:(1)The high efficiency of data acquisition and conversion improves the audit efficiency.(2)Big data analysis technology can help identify misstatement risks in the risk assessment stage.(3)Big data visualization analysis technology strengthens the analysis ability of audit technology.(4)The application of big data technology improves the audit method in the substantive process stage.(5)The application of big data technology is conducive to the comprehensive application of audit resultsThe main policy recommendations of this paper are as follows:(1)Add statistical sampling mode to audit sampling function to improve audit efficiency while giving full play to the role of sampling.(2)Differentiated audit procedures and expanded audit knowledge base can provide convenience for certified public accountants to quote data and at the same time make the audit effect more significant.(3)Realize cloud audit platform operations to improve audit efficiency and quality.