Research On Audit Risk Of LX Accounting Firm Under Big Data Environment

With the development of science and technology,the popularization of Internet and electronic office,the way of accounting and financial record of modern enterprises has changed greatly.In front of this phenomenon,audit institutions,as the third-party institutions and organizations that can supervise their economic situation,are also advancing with the times and have undergone great changes.Not only in the way of auditing and auditing tools,but also in the way of thinking of auditing.With the rapid development of enterprises,the limitations of traditional audit methods become more and more prominent in the face of various forms and types of accounting information and data.With the rapid development of science and technology and the Internet,the technology application in big data environment has laid a good foundation for the audit work of accounting firms.As the authenticator of enterprise financial information and quality,the accounting firm,behind its independent third party identity,wants to give full play to the professional ability of the auditors,do the audit work well,and can apply big data technology to the audit procedure,which is the way to control the audit risk and the general trend.This paper focuses on the audit of accounting firms in the big data environment,starting from the audit risk that can be reduced through the audit work of certified public accountants,taking LX accounting firm as an example to study.First of all,it summarizes the research status of this topic at home and abroad,and then expounds the connotation of related concepts.Understand the audit risk status of LX accounting firm in the environment of big data,take risk management and audit risk as the basis,to study and analyze the audit risk status and risk challenges LX accounting firm faces.This paper analyzes the current situation from the firm level and the specific business level,and analyzes the risk challenges from the audit technology,industry competition and information system.Further analysis of LX in big data environment The causes of audit risks of accounting firms,such as the inadequate implementation of quality control,the limitations of traditionalaudit procedures,the limitations of traditional audit sampling methods and the lack of talents applying big data technology;analyze the reasons for the current situation,and propose corresponding countermeasures,such as the frequently used use model in data,etc.,to supervise and strengthen the quality control of accounting firms The implementation strength,the use of NoSQL technology,machine learning and data visualization will make the work process of auditors richer and innovate the sampling method.The firm can also consciously cultivate or recruit some composite audit talents who are good at using big data technology to form a better audit team.I hope the analysis of this paper can enrich the research of this topic and promote the development of audit industry.