On The Problems Of The Full Coverage Of Financial Revenue And Expenditure Audit In "S" Sistrict With The Background Of The Big Data

The economy of China is in a period of rapid development,and the requirements for auditing work have been correspondingly raised.With the integration and innovation of new-generation information technologies,big data came into being.The increasing attention to audit coverage has also raised the expectations for audit supervision.At present,there are numerous government audit projects.The audit of the government is responsible to the public.Meanwhile,to audit the fiscal revenue and expenditure reflect it in the government and whether the government has effectively monitored it.In addition,the article also introduced the big data audit.As a new audit method,which has some advantages compared with the traditional audit.It also can bring the effect of the audit.What's wrong with this new type of audit and how to improve it also deserve attention.This paper is divided into five parts.The first part introduces the background and significance of the research,and why it is necessary to carry out audit coverage under the background of big data.Then,the paper summarizes the importance of financial revenue and expenditure audits,the existing problems,paths and inevitability of audit coverage,as well as the current status of big data audits in domestic and international.Finally in the part,the research ideas and research methods are clearly pointed out.The second part elaborates on the concepts and theories in the paper and describes how the theory is integrated in the case.The third part analyzes the case.Firstly,it introduces the background of the case and case itself.In addition,it introduces the purpose,the content and the suggestions of the audit in detail.Secondly,it introduces the traditional methods of financial revenue and expenditure auditing in “S” district.Finally,the paper introduces the current audit method of financial revenue and expenditure in “S” district.The fourth part introduces the use of big data and audit coverage in the “S” district.What's more,it analyzes the effect of financial revenue and expenditure audit in “S” district under the background of big data.It is concluded that the audit is optimized in terms of scope,organizational form,and other aspects after using big data,which also lays a foundation for future big data audit.In the fifth part,based on the analysis of the auditing cases of the financial revenue and expenditure of the “S” district,this paper finds out the problems existing in the caseand puts forward suggestions for improvement.The sixth part is the conclusion and prospect of the research.The innovation of this paper is the integration of two new audit methods: big data auditing and full audit coverage,the new problem entry points and broader audit scope.However,the relevant materials are not widely searched and the research materials are limited.It is necessary to further study to improve it.