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Application Research Of "Internet +" Technology In The Audit Work Of P Accounting Firm

Posted on:2020-09-19Degree:MasterType:Thesis
Country:ChinaCandidate:S P ChenFull Text:PDF
GTID:2439330596498424Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the widespread use of Internet technologies such as big data and cloud computing has caused subversive changes in work and life.Also in the field of financ ia l auditing,"Internet + Audit" has become a hot spot in industry research.The Ministr y of Finance and the National Audit Office have also issued a series of documents emphasizing the acceleration of accounting informationization and the use of big data.With the popularity of enterprise cloud accounting and financial sharing centers,electronic and paperless office accounting has become a future trend.Auditing as a forensic activity of data analysis,the use of computers to obtain information on business activities will gradually become a reality.At the same time,in the context of the exponential growth of Internet data,the richness of information resources has forced the quantification process in various fields.With the increasing use of big data,the acquisition of industry data and industrial data will be more convenient.Therefore,the development of big data brings great convenience to the information gathering work in the audit business.The arrival of the Internet+ era has brought new changes to the audit work.In the past,the traditional audit technology has been unable to adapt to the current requirements of improving audit quality,and will inevitably change from the manual audit of traditiona l audit to the "Internet +" technology to assist the audit work..Faced with this change,how to improve the auditing methods and auditing techniques used in the audit work can adapt to the current social development and become a hot research topic.After introducing the research background and research significance,this paper will explain the impacts and risks brought by the current accounting firm's development in the face of information technology through the development of auditing methods,and summarize the limitations faced in the traditional auditing work.This paper puts forward the application of networked auditing technology to third-party auditing and using big data technology to improve auditing quality and efficiency,and analyzes the feasibility of conducting networked auditing and highlights how to apply big data technology in auditing.+" Technology is applied in the audit of W Group's income in P accounting firm,summing up some problems in the application process,and proposing improvement directions and specific suggestions.It is very important to study the application of "Internet +" technology in audit work.Because in today's rapid development of information technology,the economic situation is complex and changeable,and big data analysis has a great effect on the full coverage of auditing and the future development of enterprises.The emergence of big data technology has brought hope to the rapid development of audit work.And the application of big data in the analysis of auditing procedures is an emerging topic in recent years.The big data theory is still in the initial stage in the auditing industry.The related applications have not started late,and the supervision of data security is still immature.It takes time to improve,and it is still in the exploration stage in audit practice research.From the perspective of practical application,the paper studies the specific path of the improvement of audit technology to better carry out the audit work.The application of "Internet +" technology,on the one hand,is to build a networked auditing platform,provide a powerful database to store information,clean and classify data,and match analysis;on the other hand,big data technology improves data analysis.Based on this purpose,this paper analyzes the data analysis tools used by current auditors and introduces the big data programming language Python,summarizes the characterist ics of each tool and big data technology,and considers the feasibility of applying big data technology to actual audit work.To this end,this paper assumes that auditors of P accounting firm use big data technology when auditing W Group's revenue,which makes it easier and faster to analyze and utilize internal and external electronic data,and apply various audit tools and big data to W Group's income account audit.In the case,the results of the traditional audit mode are compared with the results after using the big data audit.At the same time,the "Internet +" technology is also used to solve the problems in the audit and to propose the relevant effects and feasibility of the application.Countermeasures and recommendations.
Keywords/Search Tags:Internet + Audit, audit technology, networked audit, big data
PDF Full Text Request
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