Author(s)

Zhile Lin

Corresponding Author

Zhile Lin

ABSTRACT

As an important part of national governance, audit plays an important role in promoting the healthy development of the economy. In future work, we should achieve the goal of full audit coverage, mainly covering public funds, state-owned assets, state-owned resources and the performance of economic responsibilities by leading cadres. The arrival of the big data era has had a significant impact on the accounting and auditing industry. While data provides a lot of information, it also provides a new quantitative direction. In the context of big data, accounting and auditing staff need to deeply understand the accounting and auditing technology in the context of big data, so as to save a lot of time for auditors, so that they can focus on more critical areas and major aspects, from reducing the risk of fraud and error as much as possible to complete risk aversion, so that the audited accounting information can be more authentic and reliable, thus reducing information asymmetry, It is helpful for information users to make more scientific and reasonable decisions.

KEYWORDS

Big data technology, Audit work, Impact