| Since the beginning of 2012,the United States,Japan,Britain and other countries have developed a strategic plan for the development of big data,which announced the advent of the era of big data.Big data technology affects all aspects of our economic and social life.The application of big data technology in audit has brought a lot of changes and progress especially made a great change in the local financial audit.The local financial audit in China mainly refers that the local auditing offices audit implementations of the budget,final accounts and other financial behaviors of same level and lower level according to relevant laws and regulations,which is an important part of the government audit.Incomplete coverage,low work efficiency,bad performances of early warning and middle control during auditing are problems in our local financial audit.Audit depends on data and data is the basis of the audit.In the era of big data,the usage of big data technology to improve audit efficiency and quality,has become an inevitable choice.Studying on auditing reform of local finance under the background of big data can help us understand the development trend of local financial audit at now and future,which also clear audit tasks under new situations.It can help us to seize and take advantage of big data technology,to overcome the drawbacks of traditional audit,to speed up informatization degree of local financial audit and to play the local financial audit in national governance as "immune system" role better.Firstly this thesis summaries related literature about big data,how big data impact and change financial audit.And then carried out theoretical analysis on reforms of the local financial audit in big data background which based on the theory of public accountability theory,immune system theory and information asymmetry theory.Under the background of big data,big differences in audit scope,evidence form,techniques,procedures and other aspects between traditional information audit and local financial audit with big data has undergone tremendous changes.The scope of audit objects are extended from the financial audit to a comprehensive audit,sampling audit transforms to the overall audit,evidence form gradually changes to electronic data with more complex data structures which makes the audit trail more covert and also non structured data and semi-structured data get more attentions gradually.Big data technology also help strengthen the application of data analysis and data mining technology which can process like this: the first step of the program is to analyze thedata and to filter the doubt and then carry out on-site audit that improve the audit efficiency and lighten the burden of the auditors.In this thesis,a case study of 2015 annual audit project in business systems of C city was conducted to analyze the changes of local financial audit under the background of big data.2015 annual financial audit project in business systems of C city is a positive exploration by using big data technology.Financial audit in C city conform to changes of local finance in the background of big data theory and technology.It respond to the application of new technology actively through a useful attempt,however there are still some problems such as a weak basement of big data,imperfect audit mechanisms and lack of auditors who master big data technology.The reasons for the formation of these problems include audit subjects,audit objects and technical aspects.Finally in order to deal with the shortcomings by using big data in changes of local financial audit,we propose policy suggestions to promote the abilities in local financial audit reform under the background of big data theory and technology.And the suggestions contain three main part of big data infrastructure construction,system construction and personnel construction specifically as the establishment of a data center,the development of audit platform,improve the audit mechanism and the training of technical personnel with big data skills. |
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