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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Application of Big Data in Audit Analysis Program

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DOI: 10.25236/isaicn.2019.047


Zhu Bei

Corresponding Author

Zhu Bei


Applying big data to audit analysis, through longitudinal comparison and cross-analysis with its own financial data, and horizontal comparison and analysis with industry data. The introduction of big data into audit analysis program can increase the object of analysis program, make it easier to determine the expected relationship and expected value, and improve the quality of analysis program. At present, the electronic level of enterprise financial and business data is getting higher and higher, and it is becoming more and more convenient to obtain the electronic data of the audited units. Therefore, electronic data audit has gradually become the main way of audit. In order to cope with the development of economic globalization, audit risk work is carried out throughout the audit process, the biggest change is the use of analytical procedures. As one of the important features of modern risk-oriented auditing, the analysis program helps auditors to fully understand the information of the audited entity. The research on audit procedures in big data environment is conducive to the improvement of big data audit theory.


Big Data, Audit Analysis, Financial Data