Research On The Application Of Big Data Technology In The Audit Of Accounting Firms

In recent years,the rise of internet technologies such as Big data and Cloud computing has had an impact on the business and operational models of various industries.Behind this impact is a transformation of the current model.At the same time,with the rapid development of the domestic economy and the emergence of large-scale enterprises,electronic and paperless accounting materials have become a trend,and the financial information of enterprises has shown explosive growth.When facing audit projects with increasing volume and complex capital chains,traditional audit models clearly feel caught off guard in response.In order to meet the needs of the times and further improve audit quality,accounting firms have deeply integrated big data technology and auditing.The application of internet technologies such as big data is the main way for social auditing to transform towards existing needs.Based on this,this article selects the audit project of A Accounting Firm as the research object,and conducts in-depth research on the application of big data technology in the audit of G Group’s project from three stages: audit preparation,audit implementation,and audit report.Firstly,the literature review method is used to sort and summarize the literature related to big data technology and big data auditing,clarifying the research content and methods of this article.Then,relevant theories and concepts are introduced,including the concepts of big data and information systems used in this article.Additionally,the current big data technology used in the auditing process of accounting firms is introduced.Further using case analysis method,taking the audit project of A accounting firm as an example,a detailed analysis is conducted on the application of big data technology in the audit work of accounting firms.The advantages of big data technology in the application process are found:(1)empowering audit with technologies such as big data mining,(2)innovating audit technology to change audit transformation;Possible shortcomings:(1)There needs to be a greater shift in audit thinking,and(2)the data analysis system needs to be improved.Finally,targeted optimization suggestions are proposed from three levels:training and promotion of big data technology,standardizing big data audit behavior,and optimizing the entire audit process,in order to provide reference suggestions for accounting firms to carry out big data audit work in the future.