Application of Big Data Technology in Audit

Abstract

In the new era of rapid development of big data technology, the three key points of high-quality development of auditing are auditing talents, auditing rule of law and auditing technology. In the traditional audit process, auditors focus on professional judgment and professional competence, make audit plans, implement audit procedures and draw audit conclusions. However, there are many problems in traditional audit work, such as difficulty in obtaining sufficient external information and inefficiency in analyzing audit evidence. Therefore, auditors apply big data technology to audit work to solve various problems and put forward corresponding safeguard measures.