Research On Audit Risk Management Of TAT Accounting Firm Shenzhen Branch Under The Background Of Big Data

According to relevant national policies and instructions,2021 is the first year for detailed deployment of informatization construction in China’s audit industry.Chinese institute of certified public accountants to follow the instructions for industry by the nation,in the context of the development of the large data,large data audit become the inevitable development of our country’s audit business.Starting from the link of risk identification,risk assessment and risk control,this paper explores six major problems existing in the audit risk management of TAT accounting firms under the background of big data.TAT project team has high risk of collecting audit data,low appropriateness of audit evidence,inadequate risk assessment,lack of audit risk assessment basis,incomplete audit risk control system,and poor audit risk control ability of business personnel.In today’s "data resources" auditing environment,the big data technology development as a background,this paper combining with the relevant theory,audit related theory,the big data in TAT certified public accountants,for example,through literature research,case analysis,based on the combination of TAT certified public accountants audit risk management present situation,the problems of this article analyzed the causes.The cause of the above six questions respectively TAT project team based on essentially the audit information is not sufficient,low accuracy depends on the audit evidence of OCR,big data real-time sharing platform lack of audit risk assessment function,lack of audit business under the background of big data audit risk assessment basis,the control system of audit risk control ability is weak,Lack of professional skills in business personnel.Based on the analysis of the causes of the above problems and aiming at these problems,this paper puts forward six suggestions for TAT accounting firms to solve these problems under the background of big data.Include setting up big data preprocessing risk identification system,provides the OCR accuracy of intelligent calibration system,the introduction of adaptation data real-time audit system,advancing the big data audit related law making,audit need oriented application data auditing system control function and build big data matching under the background of the auditor’s audit skills.Taking TAT accounting firm branch office in Shenzhen as an example,put forward Suggestions based on the actual business process for TAT certified public accountants,in order to put forward the Suggestions can effectively solve the TAT to some extent at the facing problems,for development under the background of big data to a big data of certified public accountants audit business also has a certain reference value.