Application Of YK Big Data Platform In Audit Analysis Program

With the advent of the information age,all walks of life have put forward the concept of big data,cloud computing and so on.In recent years,these ideas and technologies have been gradually applied to the financial field,and listed companies have gradually formed the concept of financial sharing.In the field of audit,more and more experts and scholars have conducted in-depth research on the application of big data in audit practice,and the technology of big data audit is also developing.In order to improve work efficiency,many accounting firms use big data platform in audit analysis program to obtain a large amount of audit data.The application of big data technology in the analysis process can make the analysis results more accurate and effectively improve the efficiency of audit work.However,the application of big data platform in audit analysis program is not perfect.The construction of big data analysis platform is relatively late,and there are no effective regulatory measures for data security problems in the platform.These are the major difficulties faced by the application of big data technology in the audit work at this stage.This paper first introduces the application architecture of YK big data platform in the audit work and the background of applying YK big data platform in the annual report audit of a company.On this basis,this paper expounds in detail the implementation of audit analysis procedures for financial data and non-financial data of company a in three stages of risk assessment,substantive analysis procedures and overall review by using YK big data visualization platform.In the risk assessment process,through the use of big data visualization platform,it is identified that a company's business income,operating cost,inventory and other subjects have the risk of material misstatement at the level of identification;the risk of losing the ability of going concern,a company has the risk of material misstatement at the level of financial statements.And using the big data platform to carry out substantive analysis procedures for the key financial information of a company,and obtain the relevant audit evidence.In the overall review stage,it is confirmed that the information presented in the financial statements of company a is consistent with the understanding of the auditors.The use of big data visualization platform has brought convenience to the audit work,but there are also some defects.Finally,this paper puts forward suggestions on how to improve the big data platform to meet the needs of audit work.To improve the construction of big data platform,we should broaden the channels of information collection,pay attention to the analysis of non-financial information,ensure the authenticity and integrity of the data in the big data platform,use machine learning technology,introduce expert system,integrate audit procedures and big data platform.