Application Research Of Big Data Technology In Audit Work Of Z Accounting Firm

With the development of advanced technology such as big data technology,the society is advancing continuously and entering a new stage.At the same time,the development of big data technology has also promoted the development of auditing,bringing about a turning point for traditional auditing thinking and auditing methods.In the aspect of government audit,big data technology has been well used and achieved certain results,effectively solving the problems of insufficient audit resources and limited audit scope.However,the application of big data technology in the audit process of most accounting firms is not mature enough and there are still many problems.In order to promote the application of big data technology in accounting firms,we should use a variety of safeguard measures,such as accelerating the construction of big data audit platform and creating a suitable macro environment for development.Only in this way can we promote the application of big data technology in the audit work of accounting firms.The continuous development of big data,artificial intelligence,cloud computing and other means provides technical support for the development and reform of audit.The application of big data is based on advanced scientific and technological means.Based on the risk oriented audit theory,information asymmetry theory and Benford's law,this paper combs the literature at domestic and abroad on the opportunities and challenges brought by big data technology to audit work and the specific implementation path of big data technology,so as to find the theoretical basis for promoting the application of big data technology in audit work.At the same time,it deeply studies the specific cases of Z accounting firm auditing T group,finds out the problems existing in the auditing process of Z accounting firm.on the basis of understanding the application of big data technology in Z firm at the present stage,further analyzes the reasons for these problems,and makes clear the obstacles existing in promoting the application of big data technology in Z accounting firm's auditing work.According to the basic framework of big data system construction,starting from data collection and mining,data preprocessing and storage,data analysis and other aspects,and supplemented by the construction of off-site audit system,to promote the application of big data technology in Z accounting firm's audit work.Finally,the paper puts forward a series of safeguard measures from different angles.Hope to provide experience for the application of big data technology in the audit work of Z accounting firm,and provide ideas for the information construction of other domestic accounting firm.