| With the rapid development of information technology and the popularization of Internet,the ways and methods of companies to deal with economic business have changed dramatically.In the face of this change,audit institutions or audit organizations,as one of the subjects of economic supervision,must keep pace with The Times and change their audit thinking.To this end,the state council in 2014 issued by the "on strengthening the audit opinions" clearly put forward to explore the way of using big data technology in the audit practice,strengthening comprehensive utilization of the data,improve the use of information technology audit,evaluation,macro analysis ability.The curtain of big data audit was definitely opened.There are two reasons.On the one hand,in the era of highly informationalized big data,the production and operation of enterprises have produced a large number of decentralized and complex accounting data.The limitation of traditional auditing methods is becoming more and more obvious.On the other hand,big data-related technologies and the development of cloud computing provide a technical basis for big data auditing.Similarly,as an expert in financial information of listed companies in the capital market,it is an inevitable trend for accounting firms to transform to big data auditing,which is the best way to control audit risks.Taking RH accounting firm as an example,this paper,from the perspective of the audit subject,takes reducing inspection risk and reducing audit risk as the starting point,including: first,the scholars at home and abroad are summarized the research of audit risk;Secondly,based on the objective background of big data audit,the characteristics of big data are analyzed.Again,understand the RH certified public accountants for big data preparation and the audit risk control present situation,according to the theory of risk management,internal control theory,statistical decision theory as the foundation,analysis of RH certified public accountants audit risk control problems,such as audit procedures relatively conservative,careful project audit sampling become a mere formality,less external data applications with large data analysis;Again,further analyses the reason of RH certified public accountants the above problems,such as the firm’s quality control implementation does not reach the designated position,audit procedures do not adapt to the era of big data trends,audit sampling method have limitations,lack of big data related personnel;Finally,the cause analysis,put forward under the background of RH in big data for risk control measures,such as enforcing the firm’s quality control,improve and perfect the procedure of related to the big data audit,for big data audit sampling method,strengthen audit related personnel training and recruiting big data.It is hoped to provide reference for other accounting firms in the auditing industry to control audit risks and promote the healthy development of the auditing industry. |
