Research On Audit Risk Control Of Animal Assets Based On Big Data

In recent years,the CSRC has announced that agricultural companies frequently appear in financial fraud cases of various listed companies.Because of the particularity of agricultural business assets,it provides opportunities for fraud.Since the 21 st century,with the development of big data,cloud computing,Internet,Internet of Things and other information technologies,people have begun to explore the application of high and new technologies in different fields.The degree of digitalization of businesses in all walks of life has been accelerating,and it has become inevitable to analyze,query and process big data during auditing.Intelligent breeding is deepening in animal breeding,promoting the rapid development of China’s animal breeding industry.Blockchain,Internet of Things and artificial intelligence technology provide massive basic data sources for animal breeding.In the context of big data environment,audit is faced with the unique characteristics of large volume of audit objects,multiple types,low value density,and fast data processing speed.Audit technology and audit methods are also facing changes.The audit mode has stepped into the data audit mode from the traditional account audit mode.Therefore,this paper chooses animal breeding companies as the research object and discusses the risk control measures of animal assets audit based on big data.This paper adopts literature research and case analysis,in the audit risk,big data audit related research literature,analyzed and summarized,based on the case company based on big data to risk identification and evaluation of assets animals,from the case company’s industry environment,internal control,animal assets that layer major wrong don’t risk factors three aspects carries on the risk identification and evaluation,Based on the direction of the case company under the industry environment and internal control,the paper puts forward the countermeasures of formulating the audit procedure of material misstatement of animal assets identification layer based on big data,increasing the use of industry experts’ work and assigning auditors with big data audit skills.The research results of this paper have reference value for CPA to conduct animal assets audit and other audit work,apply big data thinking based on risk-oriented theory,carry out audit risk identification and evaluation,and formulate audit risk response measures.