云时代大数据下的审计新常态

发布时间：2018-05-02 19:50

本文选题：大数据 + 云时代　；参考：《财会月刊》2015年08期

【摘要】：大数据通过云计算等数据挖掘手段"让数据发声",在海量数据中寻找蕴藏其中的数据规律,并利用数据之间的相关关系来解释过去、预测未来,这已经成为审计面临的新常态。本文从审计理论界、会计师事务所、社会环境三个层次来探讨应对审计新常态的举措与实施路径。笔者认为,对注册会计师而言,大数据虽然终究只能起到参考作用,不能代替注册会计师本身的审计查证,但是必将有助于注册会计师做出更为精准的职业判断。
[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.
【作者单位】：浙江经贸职业技术学院;
【分类号】：F239.1

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