基于大数据的传统财务报表持续审计模型重构
发布时间：2018-10-16 11:07
【摘要】：在大数据环境下,为了能够符合当前的信息需要,很多公司通常会披露很多财务数据与非财务数据,虽然能够显著提升公司运营的透明程度,也会导致很多信息的失真。为了能够积极改善这些不良现象,并对财务信息进行有效的审计,则有必要改善原有的审计形式,构建出效果明显且涉及领域广的持续审计模型。本文在研究传统的持续审计模型的基础上,分析持续审计引入大数据技术的可行性,嵌入了大数据思维模式对财务报表持续审计模型进行重构处理。
[Abstract]:In big data environment, in order to meet the current information needs, many companies will usually disclose a lot of financial data and non-financial data, although it can significantly enhance the transparency of the operation of the company, but also lead to a lot of information distortion. In order to improve these bad phenomena and audit financial information effectively, it is necessary to improve the original audit form and build a continuous audit model which has obvious effect and involves a wide range of fields. On the basis of studying the traditional continuous audit model, this paper analyzes the feasibility of introducing big data technology into continuous audit, and then embeds big data's thinking mode to reconstruct the continuous audit model of financial statements.
【作者单位】： 宁波大红鹰学院;
【分类号】：F239.4
本文编号：2274169
[Abstract]:In big data environment, in order to meet the current information needs, many companies will usually disclose a lot of financial data and non-financial data, although it can significantly enhance the transparency of the operation of the company, but also lead to a lot of information distortion. In order to improve these bad phenomena and audit financial information effectively, it is necessary to improve the original audit form and build a continuous audit model which has obvious effect and involves a wide range of fields. On the basis of studying the traditional continuous audit model, this paper analyzes the feasibility of introducing big data technology into continuous audit, and then embeds big data's thinking mode to reconstruct the continuous audit model of financial statements.
【作者单位】： 宁波大红鹰学院;
【分类号】：F239.4
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