Research On The Audit Risk Control Of Accounting Networks And Associations Under The Background Of Big Data

In recent years,due to repeated punishments by the CSRC and other departments,Ruihua certified public accountants has experienced a sharp decline in the number of customers,a large number of brain drain,and a rapid decline in scale,which has aroused widespread concern about audit risks from all walks of life.With the arrival of the digital economy and intelligent era,big data will have an important impact on the audit work.The combination of big data technology and audit has become a development trend.In the big data environment,the audit work is facing many challenges as well as many development opportunities.Compared with traditional audit,big data audit is more efficient in data acquisition and mining,audit evidence acquisition and risk identification.How to apply big data audit to implement audit risk management has become a major topic of great theoretical significance and practical value.This paper mainly uses the case analysis method to select Ruihua certified public accountants as the research object.Firstly,it systematically combs the research results related to audit risk,and summarizes the related concepts and theoretical basis of audit risk in the era of big data.Then,it briefly introduces the basic situation of Ruihua accounting firm,typical cases of audit failure and the adverse consequences.Finally,it elaborates the audit risk status of Ruihua certified public accountants from four aspects: auditors’ diligence,review system,introduction of big data technology and business audit risk control;Aiming at the problem of audit risk control,this paper probes into the causes of audit risk out of control.Based on the big data environment,the article takes the actual situation of Ruihua firm’s audit risk out of control as the negative teaching material,and puts forward the audit risk control scheme for the accounting firm industry in the big data era,mainly including the establishment of the auditor evaluation center system;Reconstructing the organizational form of audit procedure;Comprehensive risk assessment using big data technology;Using social network analysis method to carry out detailed risk assessment;Optimize the confirmation procedures,inventory procedures and sampling procedures based on big data,and cultivate big data audit related talents.It is hoped that this research can provide new development ideas for audit risk management under the background of big data.