The Application Of Audit Data Visual And Its Influence On The Auditor's Judgment

At present,the task of information construction focusing on the audit data center is being carried out by the audit institutions at all levels in an all-round way.The mass data in many industries is stored centrally.Therefore,it is urgent to explore the emerging big data audit methods and enhance the auditing ability of big data.As a new big data analysis method,data visualization is a powerful complement to traditional audit data analysis methods and gradually become an indispensable assistant method for audit data analysis.In order to explore the application effect of audit data visualization and the impact on auditors' judgement,we first take data visualization as the theme and take the department budget execution audit as the analysis background.Selecting index allocation,treasury centralized payment,accounting,accounting final accounts and doubtful summary results as data sources,and performs operations such as visualization needs analysis according to the characteristics of different data sources.The author uses two kinds of visualization tools,R and Web front-end,to achieve visual graphics.And then focuses on the Treasury paid exploratory data visualization as the object of study to study the impact of visualization on the auditor's judgment,The test process takes into account the complexity of the audit task,the experience of the auditors,and the presentation of the audit data.Collect the original data in the way of questionnaire survey,and then statistics and analyze the data to study the influence of visualization on the auditor's judgment.From the theoretical point of view,this paper proves the role of data visualization in the two aspects of the results display and exploratory analysis of the audit data through the case,The experimental design provides the theoretical basis for the data visualization to influence the auditor's judgment;In a realistic sense,first of all,this paper combine the specific audit background and simulate real data sources,providing reference value for similar audit projects;Secondly,it is beneficial for auditors to get rid of the lengthy sql code and improve the efficiency of data analysis;Finally,the visualization form of data result presentation is more consistent with the user's cognitive level,and users can participate in the data analysis process through the operation interaction button.The application results of this case show that: The result of data analysis in the form of data visualization is more beautiful.It has the functions of visualizing the data processing results,improving the readability of data results,and improving the efficiency of audit business.The experimental design validates two hypotheses: Under simple audit tasks,visualization affects auditors with less experience,but does not affect experienced auditors;Visualization has an impact on the judgment of experienced and less experienced auditors under complex audit tasks.Therefore,for data analysis results processed by sql,especially when data volume is large,auditors can consider using visualization technology to present data result.At the same time,during the process of visual rendering,we should give full consideration to the complexity of audit tasks and the experience of auditors,so as to make better audit decisions.