Author(s)

Yue Yu

Corresponding Author

Yue Yu

ABSTRACT

With the continuous popularization of big data technology, major changes have taken place in all fields of society. For audit, the innovative application of big data related technologies shows obvious cutting edge. Compared with the traditional audit mode, the application of big data technology can achieve better results with higher coverage and accuracy, meet higher requirements with fewer resources and lower costs, and can warn and control the risks in enterprise operation early. Therefore, big data audit not only improves the reliability of audit, but also expands the scope of audit business to provide more sophisticated customer service. This paper briefly analyzes the innovative application of big data technology in the audit field. Firstly, it introduces the definition and characteristics of big data technology and audit work. Then it points out the basic concept and general function of big data audit along with the advantages, which compensate for the traditional mode, and its development opportunities in the current socio-economic environment. Finally, it discusses how to apply the big data technology in the audit field and shows the effective strategies and feasible measures of audit innovation.

KEYWORDS

Big data technology, Audit, Innovation