审计分析程序引入大数据研究

发布时间：2018-07-27 14:54

【摘要】：分析程序是现代风险导向审计中的重要方法,它能够帮助审计人员更有效地了解被审计单位,识别出可能存在的重大错报风险的领域,减少审计不足和审计过量情况,避免盲目审计。但分析程序实施中难以确定预期关系、主观性较强。为了解决这些问题,引入大数据的方法。通过对庞大的数据进行专业化处理,提炼有用的信息来辅助分析程序,从而提高审计质量和效率。本文以规范研究为主,首先介绍分析程序引入大数据的必要性与可行性,必要性从传统分析程序的原理与局限性、引入大数据的优越性来说明;可行性通过对大数据现状介绍和对审计分析程序发展情况介绍来说明。然后探讨分析程序引入大数据有怎样的效果,先总结目前国际和国内运用大数据审计分析的现状;再根据现状从理论层面设计大数据分析程序的具体方法,分别将大数据引入到分析程序的四个步骤来进行探讨;接着分别列举传统分析程序案例和引入大数据的分析程序案例,详细介绍两个案例的分析过程,并对比不同之处来说明审计分析程序引入大数据的效果和问题。最后探讨如何解决目前分析程序引入大数据存在的问题,分别从数据平台建设、数据分析方法准备、数据分析软件设计、审计人员素质改善四方面来说明。通过研究得出,审计分析程序引入大数据可以增加分析程序的对象、更容易确定预期关系和预期值,提高分析程序的质量。但由于缺乏完善的审计大数据平台和数据使用机制,导致大数据分析程序未被广泛使用。未来应加强数据平台建设工作,以保证引入大数据的审计分析程序得以广泛实施。
[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.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.1

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