Research On Audit Risk Control Of Web Crawler Technology

China's economic environment has developed rapidly in recent years.The National Bureau of Statistics stated that as of the end of 2019,domestic GDP in 2019 was close to 100 trillion yuan,a year-on-year growth of more than 90 trillion yuan,an increase of 6.1%.Listed companies have also been growing significantly.In the statistical yearbook given by Shenzhen and Shanghai Stock Exchange as of 2018,the number of listed companies in China from 2016 to 2018 were: 3052,3485 and 3583.These listed companies all need to participate in audits and identify risks.This not only increases the workload of auditing,but with the development of information technology,the internal audit of corporate accounting has gradually strengthened,and the financial fraud of many companies in our country has become more hidden.This increases the audit risk to varying degrees.In the past,the auditing standard was to conduct a traditional auditing process on structured data to obtain an audit report.With the development and leap of the Internet,the auditors are provided with a lot of valuable audit resources.The traces left by the enterprise on the Internet can make the financial situation of the enterprise and the blind spot of the enterprise follow,and the direction of big data audit research has emerged.But how to use big data for auditing,this article will propose solutions.Based on the above research purposes and current situation,this paper firstly analyzes the specific characteristics of the audit risk market on the premise of fully studying audit risk and big data auditing,crawler technology related theories,related principles,and the web crawler technology is summarized.It is proposed that with the help of the big data mining method under the web crawler technology,the audit control framework is designed,and the big data audit program can be executed.And based on the ability of web crawler technology data mining,using case-based empirical research method,the audit failure company investigated by the Securities Regulatory Commission in 2015: Ruihua Certified Public Accountants audited the Asia-Pacific industrial listed company as a case,the company's big data from 2009 to 2015 A crawler mining analysis was conducted to compare and analyze the extracted new audit evidence with the original audit failure program.The results of the study show that the big data audit under the web crawler technology can be applied to the audit program.By analyzing the big data under the web crawler of the audited unit,effective audit evidence is extracted,the audit process is strengthened,and the audit risk is reduced.Audit institutions and audit supervision departments provide references and suggestions on audit control,reduce the occurrence of audit failures in the audit market in China,promote the development of China's audit industry and promote the sound operation of listed companies' finances.