摘 要
随着信息技术的迅猛发展，大数据技术为会计审计领域带来了前所未有的机遇与挑战。传统会计审计面临数据量庞大、数据类型复杂多样以及审计效率低下等问题，而大数据技术以其强大的数据处理能力、高效的分析算法和智能的数据挖掘手段成为解决上述问题的关键。本研究旨在探讨大数据技术在会计审计中的应用，通过文献研究法梳理国内外相关研究成果，明确研究现状与不足；运用案例分析法选取典型企业进行深入剖析，总结大数据技术应用于会计审计的具体场景及成效；借助实证研究法构建模型验证大数据技术对提高审计质量、降低审计风险的积极作用。研究表明，大数据技术能够实现对海量会计数据的实时监控与动态分析，精准识别财务舞弊行为，优化审计流程并提升工作效率。创新点在于首次将特定的大数据分析算法引入会计审计过程，提出基于大数据的新型审计模式，不仅拓宽了会计审计的研究视角，还为实务界提供了可借鉴的操作指南，有助于推动会计审计行业向智能化、信息化方向转型升级。
关键词：大数据技术 会计审计 数据处理能力 审计质量
Abstract
With the rapid development of information technology, big data technology has brought unprecedented opportunities and challenges to the field of accounting auditing. Traditional accounting auditing faces issues such as massive data volumes, complex and diverse data types, and low audit efficiency. Big data technology, with its powerful data processing capabilities, efficient analytical algorithms, and intelligent data mining methods, has become crucial in addressing these problems. This study aims to explore the application of big data technology in accounting auditing. Through literature review, it synthesizes relevant research findings both domestically and internationally, clarifying the current research status and deficiencies. By employing case analysis, it selects representative enterprises for in-depth examination, summarizing specific scenarios and outcomes of applying big data technology in accounting auditing. Using empirical research methods, it constructs models to verify the positive role of big data technology in enhancing audit quality and reducing audit risks. The study finds that big data technology can achieve real-time monitoring and dynamic analysis of large-scale accounting data, accurately identify financial fraud behaviors, optimize audit processes, and improve work efficiency. An innovation of this research is the first introduction of specific big data analysis algorithms into the accounting auditing process, proposing a new audit model based on big data. This not only broadens the research perspective of accounting auditing but also provides an operational guideline for practitioners, contributing to the transformation and upgrading of the accounting auditing industry towards intelligence and informatization.
Keyword:Big Data Technology Accounting Audit Data Processing Capability
目 录
引言 1
1大数据技术概述与会计审计背景 1
1.1大数据技术基本概念 1
1.2会计审计的发展历程 2
1.3大数据对会计审计的影响 2
2大数据在审计数据收集中的应用 3
2.1数据来源的多样性分析 3
2.2数据采集技术的应用 3
2.3数据预处理方法研究 4
3大数据分析技术在审计中的应用 5
3.1数据挖掘算法的应用 5
3.2审计模型的构建与优化 5
3.3风险评估与预警系统 6
4大数据环境下审计面临的挑战与对策 6
4.1数据安全与隐私保护 6
4.2审计人员技能要求 7
4.3法律法规适应性分析 7
结论 8
参考文献 10
致谢 11
随着信息技术的迅猛发展，大数据技术为会计审计领域带来了前所未有的机遇与挑战。传统会计审计面临数据量庞大、数据类型复杂多样以及审计效率低下等问题，而大数据技术以其强大的数据处理能力、高效的分析算法和智能的数据挖掘手段成为解决上述问题的关键。本研究旨在探讨大数据技术在会计审计中的应用，通过文献研究法梳理国内外相关研究成果，明确研究现状与不足；运用案例分析法选取典型企业进行深入剖析，总结大数据技术应用于会计审计的具体场景及成效；借助实证研究法构建模型验证大数据技术对提高审计质量、降低审计风险的积极作用。研究表明，大数据技术能够实现对海量会计数据的实时监控与动态分析，精准识别财务舞弊行为，优化审计流程并提升工作效率。创新点在于首次将特定的大数据分析算法引入会计审计过程，提出基于大数据的新型审计模式，不仅拓宽了会计审计的研究视角，还为实务界提供了可借鉴的操作指南，有助于推动会计审计行业向智能化、信息化方向转型升级。
关键词：大数据技术 会计审计 数据处理能力 审计质量
Abstract
With the rapid development of information technology, big data technology has brought unprecedented opportunities and challenges to the field of accounting auditing. Traditional accounting auditing faces issues such as massive data volumes, complex and diverse data types, and low audit efficiency. Big data technology, with its powerful data processing capabilities, efficient analytical algorithms, and intelligent data mining methods, has become crucial in addressing these problems. This study aims to explore the application of big data technology in accounting auditing. Through literature review, it synthesizes relevant research findings both domestically and internationally, clarifying the current research status and deficiencies. By employing case analysis, it selects representative enterprises for in-depth examination, summarizing specific scenarios and outcomes of applying big data technology in accounting auditing. Using empirical research methods, it constructs models to verify the positive role of big data technology in enhancing audit quality and reducing audit risks. The study finds that big data technology can achieve real-time monitoring and dynamic analysis of large-scale accounting data, accurately identify financial fraud behaviors, optimize audit processes, and improve work efficiency. An innovation of this research is the first introduction of specific big data analysis algorithms into the accounting auditing process, proposing a new audit model based on big data. This not only broadens the research perspective of accounting auditing but also provides an operational guideline for practitioners, contributing to the transformation and upgrading of the accounting auditing industry towards intelligence and informatization.
Keyword:Big Data Technology Accounting Audit Data Processing Capability
目 录
引言 1
1大数据技术概述与会计审计背景 1
1.1大数据技术基本概念 1
1.2会计审计的发展历程 2
1.3大数据对会计审计的影响 2
2大数据在审计数据收集中的应用 3
2.1数据来源的多样性分析 3
2.2数据采集技术的应用 3
2.3数据预处理方法研究 4
3大数据分析技术在审计中的应用 5
3.1数据挖掘算法的应用 5
3.2审计模型的构建与优化 5
3.3风险评估与预警系统 6
4大数据环境下审计面临的挑战与对策 6
4.1数据安全与隐私保护 6
4.2审计人员技能要求 7
4.3法律法规适应性分析 7
结论 8
参考文献 10
致谢 11
