摘 要
本研究通过深入探讨大数据技术在审计领域的应用及其技术创新，旨在揭示大数据对审计方法论的更新和审计证据处理与分析的深刻影响。研究首先构建了大数据审计的理论模型，包括风险评估与数据驱动决策模型以及信息系统集成与处理模型，为后续的实证研究提供了理论支撑。在研究中，我们详细分析了大数据审计数据的特性与要求，探讨了如何有效地将审计知识体系与大数据融合，以适应新的审计环境。我们发现，大数据不仅改变了传统审计数据的获取方式，还使得审计证据的收集、处理和分析变得更加高效和精准。基于大数据的审计技术创新也面临着诸多挑战。数据质量与完整性问题是其中之一，如何确保审计数据的真实性和可靠性成为关键。此外，数据隐私与安全、法律法规与合规性，以及审计人员素质与能力等方面的问题也不容忽视。为应对这些挑战，本研究提出了一系列策略。我们强调强化数据质量控制机制，确保审计数据的准确性和可信度；构建数据安全保护体系，保障审计数据的隐私和安全；推动相关法律法规的完善，为大数据审计提供有力的法律保障；同时，提升审计人员的大数据技能，以适应新的审计技术和方法。本研究旨在全面解析基于大数据的审计技术创新，为审计行业的未来发展提供有益的探索和启示。我们相信，通过不断地探索和创新，大数据将在审计领域发挥更加重要的作用，推动审计工作的持续改进和发展。
关键词：大数据审计 技术创新 数据质量
Abstract
This study aims to reveal the profound impact of big data on the update of audit methodology and audit evidence processing and analysis by deeply exploring the application and technological innovation of big data technology in the field of audit. Firstly, the theoretical model of big data audit is constructed, including risk assessment and data-driven decision model as well as information system integration and processing model, which provides theoretical support for subsequent empirical research. In the research, we analyze the characteristics and requirements of big data audit data in detail, and discuss how to effectively integrate the audit knowledge system with big data to adapt to the new audit environment. We find that big data not only changes the traditional way of obtaining audit data, but also makes the collection, processing and analysis of audit evidence more efficient and accurate. Audit technology innovation based on big data also faces many challenges. The problem of data quality and integrity is one of them, how to ensure the authenticity and reliability of audit data becomes the key. In addition, issues such as data privacy and security, laws and regulations and compliance, and the quality and competence of auditors cannot be ignored. To address these challenges, this study proposes a series of strategies. We emphasize strengthening data quality control mechanisms to ensure the accuracy and credibility of audit data; Build a data security protection system to ensure the privacy and security of audit data; Promote the improvement of relevant laws and regulations to provide a strong legal guarantee for big data auditing; At the same time, improve the auditors' big data skills to adapt to new audit techniques and methods. This study aims to comprehensively analyze the audit technology innovation based on big data, and provide beneficial exploration and enlightenment for the future development of the audit industry. We believe that through continuous exploration and innovation, big data will play a more important role in the audit field and promote the continuous improvement and development of audit work.
Keyword:Big data audit Technological innovation Data quality
目 录
1引言 1
2相关理论基础 1
2.1大数据审计的理论模型 1
2.2基于大数据审计数据的特性与要求 2
2.3审计知识体系与大数据融合 3
3基于大数据的审计技术创新面临的挑战 4
3.1数据质量与完整性挑战 4
3.2数据隐私与安全挑战 4
3.3法律法规与合规性挑战 5
3.4审计人员素质与能力挑战 5
4基于大数据的审计技术创新的策略 6
4.1强化数据质量控制机制 6
4.2构建数据安全保护体系 6
4.3推动相关法律法规的完善 7
4.4提升审计人员大数据技能 7
5结论 8
参考文献 9
致谢 10
