【摘要】：隨著時(shí)代的進(jìn)步,科學(xué)技術(shù)發(fā)展速度加快,而大數(shù)據(jù)技術(shù)的迅速發(fā)展對(duì)現(xiàn)代審計(jì)產(chǎn)生了極大影響,并且對(duì)未來的審計(jì)信息化的進(jìn)程也將產(chǎn)生巨大促進(jìn)作用。大數(shù)據(jù)技術(shù)對(duì)審計(jì)目標(biāo)、內(nèi)容、分析技術(shù)和審計(jì)思維模式的都產(chǎn)生了影響,促進(jìn)了現(xiàn)代審計(jì)的發(fā)展�；诖�,首先介紹了大數(shù)據(jù)時(shí)代對(duì)與審計(jì)工作產(chǎn)生的影響,然后分析了大數(shù)據(jù)技術(shù)下現(xiàn)代審計(jì)的方式和具體的途徑,最后介紹了大數(shù)據(jù)技術(shù)在現(xiàn)代審計(jì)中的具體應(yīng)用。
[Abstract]:With the progress of the times, the speed of the development of science and technology accelerates, while the rapid development of big data's technology has a great impact on the modern audit, and will also have a huge role in promoting the process of auditing informatization in the future. Big data's technology has influenced the audit target, content, analysis technology and audit thinking mode, and promoted the development of modern audit. Based on this, this paper first introduces the influence of big data's era on auditing work, then analyzes the ways and means of modern auditing under big data technology, and finally introduces the concrete application of big data technology in modern auditing.
【作者單位】： 云南省玉溪市元江縣審計(jì)局;
【分類號(hào)】：TP311.13

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