Research On The Application Of Large Data In The Audit Analysis Program

In recent years,the wide application of big data and cloud computing technology has brought profound changes to work and life."Internet plus accounting",the big data industry when the audit has become the research hotspot.The Ministry of Finance and the Audit Commission also issued related documents one by one,and put forward that we should strengthen information construction and increase the utilization of big data.With the emergence of cloud accounting and Financial Sharing Center,the trend of computerization of accounting information is further strengthened.It becomes a reality to obtain direct activities information of enterprises through computer.The abundance of data resources has made quantitative progress in all fields.With the wider application of big data,the access of industry data and industrial data is more and more convenient.The large data is applied to the audit analysis,through the longitudinal comparison with the financial data and cross analysis,and the horizontal comparison and analysis with the industry data,from which the problems are found.Through large data algorithm,machine learning and other techniques to process and analyze structured data and unstructured data,the problems that can not be found through longitudinal analysis and trend analysis can be found in the past.Through data mining,clustering analysis is carried out.Data of high similarity and small discrete degree are grouped,and abnormal analysis is used to find out the noise data,confirm the audit doubt,and use the evolutionary analysis to find the law.The application principle of big data in auditing is,on the one hand,providing a powerful support for database information,and carries out benchmarking analysis through these information.On the other hand,it is to provide a technical support to improve audit efficiency.With the rapid development of information technology,big data analysis will play a great role in the audit coverage and the prediction of the future development of enterprises.However,the application of large data in the analysis of audit procedures has just started.At present,the industry large data analysis platform has not been established,and various data interfaces have not been opened.This is an important obstacle to the large data application at this stage.On the one hand,the technology starts late and needs time to improve.On the other hand,data security is not mature enough.After introducing the relevant background and significance,this paper analyzes the characteristics of the audit analysis program at different stages of development,and points out the limitations of the traditional audit analysis procedure.These problems also lay a foundation for the application of big data analysis to audit work.The application of big data in audit analysis program is discussed from three aspects.The first is the application foundation,the trend of data electronics is increasing and the commercial application has been widely used;second is the application architecture,from three aspects of data acquisition,preprocessing and analysis;third is the technical method used in the analysis.Finally,taking X accounting firm as an example,this paper analyzes how it applies big data to solve problems existing in the work.And put forward relevant countermeasures and suggestions for its application results and shortcomings.