The Continuous Auditing Model Research Of Financial Statements Based On Big Date

With the rapid development of IOT(internet of thing), cloud computing,data technology,the auditing methods and models are also keep pace with the times,continuous auditing become more and more important. However, in the traditional audit,the auditors pay more attention to the financial statements. And audits not check all the information, they just select some sample to analysis, there is no doubt that some limitations will exist with this method, it is a relatively outdated methods. In the era of big data, lots of company releases the message timely to meet the demand of users. On the one hand, it improves the business transparency, but on the other hand, the data may be false. It is imperative to carry out the continuous auditing to audit and verification the financial data which are real-time. However, the current situation of continuous auditing application is not optimistic, because of there is no technology to support. The promotion and application of big data technology will help promote the practical application of continuous auditing. Besides, the traditional continuous audit is too logging to comply with the audit requirements of audit under the big data era. In this case, how to build continuous auditing model which is more comprehensive, efficient and timeliness is the starting point of this research.In this thesis, relevant definitions, factors and implementing conditions of auditing are presented, existing auditing model as well as its techniques are studied and the progress and deficiencies of both continuous auditing model and traditional auditing are analyzed. Based on that, the definition, features of big data as well as the big data thinking and its possible influence on continuous auditing are introduced. The analysis to the necessity and eligibility to apply big data, the presentation of the difficulty to meet the demand of continuous auditing in big data environment as well as the development of big data technology are also securing the application of continuous auditing. Besides, the idea that new auditing model should be applied in continuous auditing of financial reports in big data era is also put forward. Supported by techniques such as Internet of Things, Cloud Storage, Cloud Computing and data mining, financial reporting data can be collected, stored, mined and analyzed so as to be compared with the pre-set standard given by auditors; based on that, abnormal data can be marked,alarmed and recorded in exception report automatically so that a scientific, rational andapplicable continuous auditing model based on big data can be built. Finally, difficulties in implementing the model are analyzed and suggestions are given to improve the model.