Study On Optimization Of Audit Risk Management Of A Accounting Firm Under The Background Of Big Data

Because of certified public accountants audit failure case always emerge in endlessly,through statistical analysis shows that certified public accountants audit risk management does not reach the designated position,the traditional audit risk management model has many limitations is often the cause of the main causes of audit failure,this makes the auditor has been seeking efficiency low risk audit mode to achieve reduce audit risk to improve the quality of audit report.With the development of big data and cloud computing technology,the ability of big data to deal with massive data and the ability of efficient data analysis have given support to accounting firms' big data audit work.This paper analyzes the status quo of audit risk management in the four audit procedures of business undertaking,audit plan,audit implementation and audit report by issuing questionnaires.Through the statistics of the investigation,it is found that the audit risk management work has the following three problems:the risk assessment of the business undertaking is not in place,the quality of the confirmation cannot be guaranteed,the audit inventory and sampling are in a form.According to the analysis,the reasons for the deficiencies of audit risk management are the lack of cloud platform for data sharing in the audit media,the lack of big data supervision system in the audit process,and the limitations of audit methods.In theory,based on these problems in audit risk management of accounting firm A,the audit risk management of accounting firm A is designed and identifying risks by means of data model validation and analysis.And through the introduction of NOSQL,Hadop and other data processing technologies,the design process of big data optimization was sorted out.Finally,this paper gives some Suggestions for the optimization of audit risk management of A accounting firm,which sublimates the basic problems in this paper.Through this study,the following conclusions are drawn:First,the use of big data can optimize and improve audit risk management.Second,through the optimization study of big data on audit risk management of accounting firms,it plays a positive role in the study of big data audit.