【摘要】：分析程序是現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬛械闹匾椒?它能夠幫助審計人員更有效地了解被審計單位,識別出可能存在的重大錯報風(fēng)險的領(lǐng)域,減少審計不足和審計過量情況,避免盲目審計。但分析程序?qū)嵤┲须y以確定預(yù)期關(guān)系、主觀性較強(qiáng)。為了解決這些問題,引入大數(shù)據(jù)的方法。通過對龐大的數(shù)據(jù)進(jìn)行專業(yè)化處理,提煉有用的信息來輔助分析程序,從而提高審計質(zhì)量和效率。本文以規(guī)范研究為主,首先介紹分析程序引入大數(shù)據(jù)的必要性與可行性,必要性從傳統(tǒng)分析程序的原理與局限性、引入大數(shù)據(jù)的優(yōu)越性來說明;可行性通過對大數(shù)據(jù)現(xiàn)狀介紹和對審計分析程序發(fā)展情況介紹來說明。然后探討分析程序引入大數(shù)據(jù)有怎樣的效果,先總結(jié)目前國際和國內(nèi)運(yùn)用大數(shù)據(jù)審計分析的現(xiàn)狀;再根據(jù)現(xiàn)狀從理論層面設(shè)計大數(shù)據(jù)分析程序的具體方法,分別將大數(shù)據(jù)引入到分析程序的四個步驟來進(jìn)行探討;接著分別列舉傳統(tǒng)分析程序案例和引入大數(shù)據(jù)的分析程序案例,詳細(xì)介紹兩個案例的分析過程,并對比不同之處來說明審計分析程序引入大數(shù)據(jù)的效果和問題。最后探討如何解決目前分析程序引入大數(shù)據(jù)存在的問題,分別從數(shù)據(jù)平臺建設(shè)、數(shù)據(jù)分析方法準(zhǔn)備、數(shù)據(jù)分析軟件設(shè)計、審計人員素質(zhì)改善四方面來說明。通過研究得出,審計分析程序引入大數(shù)據(jù)可以增加分析程序的對象、更容易確定預(yù)期關(guān)系和預(yù)期值,提高分析程序的質(zhì)量。但由于缺乏完善的審計大數(shù)據(jù)平臺和數(shù)據(jù)使用機(jī)制,導(dǎo)致大數(shù)據(jù)分析程序未被廣泛使用。未來應(yīng)加強(qiáng)數(shù)據(jù)平臺建設(shè)工作,以保證引入大數(shù)據(jù)的審計分析程序得以廣泛實施。
[Abstract]:The analytical procedure is an important method in modern risk-oriented audit. It can help the auditor to understand the audited unit more effectively, to identify the area where the risk of material misstatement may exist, and to reduce the insufficient audit and excessive audit. Avoid blind audit. However, it is difficult to determine the expected relationship in the implementation of the analysis procedure, and the subjectivity is strong. In order to solve these problems, the method of big data is introduced. Through the specialized processing of huge data, the useful information is extracted to assist the analysis program, thus improving the audit quality and efficiency. Firstly, the necessity and feasibility of introducing big data into analytical program are introduced. The necessity is explained from the principle and limitation of traditional analysis program and the superiority of introducing big data. The feasibility is explained by introducing the current situation of big data and the development of audit analysis procedure. Then it discusses the effect of introducing big data into the analysis program, summarizes the current situation of international and domestic application of big data audit analysis, and then designs the concrete method of big data analysis program from the theoretical level according to the present situation. The four steps of introducing big data into the analysis program are discussed, and then the cases of the traditional analysis program and the analysis program with the introduction of big data are listed respectively, and the analysis process of the two cases is introduced in detail. The differences are compared to illustrate the effect and problems of the introduction of big data into the audit analysis program. Finally, this paper discusses how to solve the problems existing in the introduction of big data into the analysis program, respectively from four aspects: the construction of data platform, the preparation of data analysis methods, the design of data analysis software, and the improvement of the quality of auditors. It is concluded that the introduction of big data into the audit analysis program can increase the object of the analysis program, make it easier to determine the expected relationship and expected value, and improve the quality of the analysis program. However, due to the lack of perfect audit big data platform and data usage mechanism, big data analysis program is not widely used. In the future, the construction of data platform should be strengthened to ensure that the audit analysis program introduced into big data can be widely implemented.
【學(xué)位授予單位】：山西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F239.1

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