Research on the Application of Big Data Auditing in Y City Audit Bureau

Juan Zhao

doi:10.54097/5xdmx589

Authors

Juan Zhao

DOI:

https://doi.org/10.54097/5xdmx589

Keywords:

Big data, Big data auditing, Government auditing

Abstract

Big data auditing has become an ability that national auditing institutions must master and improve rapidly at present.It is an inevitable choice for national auditing institutions to meet the challenges of the times,fulfill auditing functions and break through auditing bottlenecks.Against this background,this paper takes the application research of big data auditing in national auditing institutions as the topic,sorts out the existing problems and their causes,and puts forward corresponding improvement suggestions.

Downloads

Download data is not yet available.

References

[1] Earley C. E. Data analytics in auditing: Opportunities and challenges [J]. Business Horizons, 2015, 58(5):493-500.

[2] Mueller O., Junglas I., Vom Brocke J, Debortoli S. Utilizing Big Data Analytics for Information Systems Research: Challenges, Promises and Guidelines [J]. European Journal of Information Systems, 2016(25):289-302.

[3] Adrian Gepp, Martina K. Linnenluecke, Terrence J. O’Neilla, Tom Smith. Big data techniques in auditing research and practice: Current trends and future opportunities [J]. Journal of Accounting Literature, 2018(40):102-115.

[4] Kathryn Enget, Gabriel D. Saucedo, Nicole S. Wright. Mystery, Inc. A Big Data case [J]. Journal of Accounting Education, 2016(12):03-06.

[5] Wilson Caztillo Quispe,ernando Medina Quispe,Claudio Meneses Villegas. Augmented visualization for data-mining models [J]. Procedia Computer Science, 2015(02):650-659.

[6] Michael Alles, Glen L. Gray. Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors [J]. International Journal of Accounting Information Systems, 2016(22):44-59.

[7] Kyunghee Yoon, Lucas Hoogduin, Li Zhang. Big Data as Complementary Audit Evidence [J]. Accounting Horizons, 2015, 29 (2):431-438.

[8] Chen Shu. Research on the Impact of Big Data Technology on Auditing [J]. Market Weekly, 2021, 34(09):127-129.

[9] Wan Xin. A Brief Analysis of the Impact of the Big Data Era on Auditing Work [J]. China Management Informationization, 2021, 24(5):68-69.

[10] Wang Xinying.Research on Government Auditing Problems in the Context of Big Data [J]. Accounting Learning, 2021, (24):141-142.

[11] Hu Jiaqi. Auditing Techniques and Methods in the Big Data Environment [J]. Accounting Learning, 2021, (24):134-136.

[12] Wang Biaohua. A Review of the Symposium on Big Data Auditing Theory and Practice [J]. Auditing Research, 2020, (02):52-56.

[13] Lu Gaoming, Zhao Bangfang, Lu Dahai. Problems and Countermeasures Faced by National Auditing in the Big Data Environment [J]. Auditing Monthly, 2019, 06(374):11-13.

[14] Chen Zhaomiao, Pei Xiao.The Impact of Big Data Development on Auditing [J]. China Management Informationization, 2021, 24(13):89-91.

[15] Zhang Qinglong, He Jianan, Rui Baisong. The Innovation Road of Internal Auditing in the New Era: From Data Auditing to Intelligent Auditing [J]. Accounting Monthly, 2021(22):78-83.

[16] The Chinese Institute of Auditors held the Reporting, Exchange and Special Symposium on the Results of the Cooperative Research Project "Theory and Practice of Big Data Auditing" [J]. Auditing Research, 2020(01):129.

[17] Wang Biaohua. A Review of the Symposium on Big Data Auditing Theory and Practice [J]. Auditing Research, 2020(02):52-56.

[18] Zeng Jun. Promoting the Big Data Auditing Work in C City to Always Be at the Forefront in the Country [J]. Auditing Observation, 2021(02):68-71.

[19] Liu Ruihua, Lin Lin.Research on the Problems and Countermeasures of Government Auditing in the Big Data Era [J]. Business Economics, 2020(07):152-155.

[20] Jiang Honglan. Research on Government Auditing Problems in the Context of Big Data [J]. Accounting Correspondence, 2019(07):78-82.

[21] Liu Guocheng, Wang Huijin. Research on the Construction of Big Data Auditing Platform [J]. Auditing Research, 2017(06):36-41.