Author(s)

Lei Bai

Corresponding Author

Lei Bai

ABSTRACT

With the development of economy and the progress of society, the continuous innovation of science and technology has driven people's research and exploration of data, and the era of big data arises at the historic moment. Government audit has also entered the era of big data. At present, the development of government audit in our country is slow. Due to the lack of relevant technology of big data audit and the lack of audit experience of big data, it is difficult to put the theory into practice, which leads to many problems in big data's application in the field of audit. First of all, this paper preliminarily combs the relevant theories of government audit and big data and big data audit, and then studies and analyzes the inevitability of promoting big data audit under the new situation. finally, through the analysis of the opportunities and challenges brought by the big data era to the government audit, the paper puts forward the relevant strategies to deal with the challenges.

KEYWORDS

Big data, Government audit, Audit technology, Audit platform