A Research About The Financialaudit And Big Data Which Based On The R Language

In the Big Data era,great changes have taken place.With the continuous development of Big Data,auditors think and work in different ways.Nowadays,there is an increasing amount of financial information and innovation,which brings more attention of financial organizations to Big Data.Meanwhile,they make effort to realize the paperless operation of online finance,instead of traditional finance.In this case,traditional audit methods are facing new difficult in the Big Data environment.Auditors cannot extend their work to every field,and the existing audit force can’t deal with too much work on time.That means the level of auditing analysis is low and inefficient.With the aid of computers,auditors have successfully improved work efficiency,and made effort to solve other problems like transmission,storage,and analysis of the data.Compared with other audit fields,financial audit has the characteristics of comprehensive,systematic,and extensibility.Due to the especial place of finance in the national economy,and its close relationship with the production,distribution,exchange and consumption,financial audit plays a significant role in national audit,and national development.R is a programming language and software environment for statistical computing and graphics.R and its libraries implement a wide variety of statistical and graphical techniques,and the strength of R is static graphics,which can produce publication-quality graphs,including mathematical symbols.Dynamic and interactive graphics are available through additional packages.As an effective tool for the Big Data,R is widely used among statisticians and other people for developing academic research and data analysis.Classic cases can be seen in statistical analysis,econometrics,bio-medicine and other fields.With the continuous improvement and innovation of R packages,more and more researchers pay attention to data visualization,including financiers.Consequently,R will also have an active application in auditing work.This article illustrates the definitions of Big Data and places it into the context of the auditing environment.Then it identifies how and where Big Data could influence audit and the limitations of traditional auditing methods.According to the theoretical basis,this article attempts to apply R in the practice of the bank data,combining the traditional auditing methods with the news.Finally,it states concluding comments of the future offinancial audit in the Big Data era.