Research On Audit Risk Prevention In The New Retail Industry From The Perspective Of Big Data Audit

Under the background of big data,the format of the physical retail industry is constantly changing and updating,and now a new retail industry characterized by data information and intelligent technology has been formed.The business model of "online + offline + logistics integration and development" and the application of information systems are the two major characteristics of new retail enterprises that are different from traditional retail enterprises,and to a certain extent,they also have an impact on the operation and management activities of new retail enterprises.Driven by information technology,the new business model leads to changes in the carrier of financial information and operating data recorded by enterprises,and there is a certain uncertainty in this business model,which leads to risks in business activities,which in turn increases the difficulty of auditing and increases audit risks.At this time,the traditional audit model is no longer suitable for the new retail industry,and the audit of the new retail industry is more targeted from the perspective of big data audit,but due to the use of big data audit audit standards,audit processes,etc.are not standardized,resulting in an increase in the audit risk of the new retail industry.This thesis first introduces the theme through research background and literature review,and then analyzes the causes of audit risk in the audit of the new retail industry from the perspective of big data audit.It is precisely because of the transformation of the business model of the new retail industry that data audits are used in audits,so when analyzing the risk level of material misstatement,it is mainly the audit risk generated by the company’s unique business model and the information system carrying electronic data and the original sales revenue,and the audit risk that the inspection risk level is mainly due to the computer capabilities of the auditors and the forensic technology and forensic methods.Subsequently,this thesis selects the representative enterprises in the new retail enterprises-"Suning Tesco" as the research object for risk analysis.Finally,the preventive measures to deal with the audit risks of new retail enterprises under the big data audit are summarized,which aims to help auditors respond more efficiently to the risk factors under industry changes,thereby reducing the audit risks to a certain extent and ensuring that the audit work is completed with high quality and efficiency.Through research and analysis,this thesis summarizes several suggestions: First,auditors should optimize the audit concept,conduct a full-sample audit for new retail enterprises,and focus on the changes brought about by the emerging business models in the new retail industry,as well as the audit of enterprise information systems.Second,from the perspective of big data auditing,the audit of the new retail industry needs specific relevant theoretical systems or laws and regulations to regulate,and there needs to be a prescribed process to guide auditors and how to implement audit procedures for the new retail industry.Third,the audit unit should improve the audit technology,and in the face of the combination of online and offline development of the new retail industry,audit evidence is difficult to obtain.Auditors can develop unified audit software to match financial software,broaden the channels of collecting audit evidence from third-party platforms or using crawler technology and blockchain technology,establish audit analysis model to promote audit work,and can ensure the integrity and accuracy of audit evidence to the maximum extent.At the same time,auditors should continuously improve their professional competence and computer technology to reduce the risk of inspection.In general,through the study of the audit risks of the new retail industry from the perspective of big data auditing,this thesis aims to provide a certain reference for auditors to pay attention to the audit risks different from the traditional audit model,improve the audit methods and audit processes,prevent audit risks,and improve the audit quality of intelligent information.