Research On The Application Of Big Data Technology In The Audit Of Annual Reports Of Accounting Firms

With the development of science and technology,enterprises in the use of information systems for management and decision-making demand is getting higher and higher,the traditional manual accounting has been replaced by computerization,and the amount of business information of enterprises is gradually increasing.However,in the actual annual report audit work,the auditor’s application of big data technology is very little,when the existing technology can not meet the requirements of auditing massive data,it is bound to increase audit risks,affect audit results,and it is difficult to play the role of audit functions,therefore,we urgently need to further study the application of big data in audit work to make it more perfect and effective.Firstly,this paper adopts literature research,questionnaire survey,interview and other methods,first sorts out the advanced experience of domestic and foreign scholars on big data auditing,and conducts a detailed analysis of the personnel situation,big data construction level,software and hardware construction and other aspects of the front-line auditors of more than 50 accounting firms in China,and reveals the application status and problems of big data in the audit of accounting firms’ annual reports.Secondly,the problems found are solved from three aspects: the application of big data technology in annual report auditing,the integration of audit software and big data,and strengthening the comprehensive quality training of auditors.Finally,through the audit project of Company A by R accounting firm as an example,from the three stages of audit preparation,audit implementation stage and audit report stage,and specific to the application of control test,risk assessment test and substantive procedure,the detailed example shows how big data technology can be specifically applied to the annual report audit work of accounting firms.Through the research,it is expected to provide business reference for accounting firms to apply big data technology in the audit of annual reports,and at the same time provide ideas for audit software developers to further upgrade audit software,jointly promote the integration and progress of big data and auditing,effectively improve the efficiency of annual report auditing,and provide better services for annual report users.