本文選題：大數(shù)據(jù) + 云時(shí)代　； 參考：《財(cái)會(huì)月刊》2015年08期

【摘要】：大數(shù)據(jù)通過(guò)云計(jì)算等數(shù)據(jù)挖掘手段"讓數(shù)據(jù)發(fā)聲",在海量數(shù)據(jù)中尋找蘊(yùn)藏其中的數(shù)據(jù)規(guī)律,并利用數(shù)據(jù)之間的相關(guān)關(guān)系來(lái)解釋過(guò)去、預(yù)測(cè)未來(lái),這已經(jīng)成為審計(jì)面臨的新常態(tài)。本文從審計(jì)理論界、會(huì)計(jì)師事務(wù)所、社會(huì)環(huán)境三個(gè)層次來(lái)探討應(yīng)對(duì)審計(jì)新常態(tài)的舉措與實(shí)施路徑。筆者認(rèn)為,對(duì)注冊(cè)會(huì)計(jì)師而言,大數(shù)據(jù)雖然終究只能起到參考作用,不能代替注冊(cè)會(huì)計(jì)師本身的審計(jì)查證,但是必將有助于注冊(cè)會(huì)計(jì)師做出更為精準(zhǔn)的職業(yè)判斷。
[Abstract]:Big data uses cloud computing and other data mining means to "make data sound", looking for the rules of data contained in mass data, and using the correlation between data to explain the past and predict the future, which has become the new normal for auditing. This paper probes into the measures and implementation paths to deal with the new normal of auditing from three levels: audit theory, accounting firm and social environment. The author believes that big data can only serve as a reference for certified public accountants and can not replace the audit verification of CPA itself, but it will certainly help CPA to make more accurate professional judgment.
【作者單位】： 浙江經(jīng)貿(mào)職業(yè)技術(shù)學(xué)院;
【分類(lèi)號(hào)】：F239.1

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1 藺霆鈞;;進(jìn)入“云時(shí)代”銀行審計(jì)應(yīng)迅速補(bǔ)齊“短板”[J];中國(guó)城市金融;2013年08期

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本文編號(hào)：1835249