Application Of Big Data Technology In Financial Audit

Financial audit,the eternal theme of audit work,is an important part of national audit.After years of auditing practice,financial audit plays an important role in maintaining economic order.It helps deepening reform and maintaining financial security.In recent years,China continues to deepen the reform of the financial and taxation system,and establish the modern financial system.At the same time,the era of big data is coming.It brings highly information-based financial audit objects,multi-source financial audit data and advanced audit technology.Therefore,it is necessary to know the problems that need to be solved in the current financial audit and apply the new technology to financial audit.On the basis of systematically combing the literature,this paper summarizes the related concepts of big data,big data audit and financial audit,summarizes the characteristics and processes of financial audit and the common methods of financial data audit,and analyzes the current situation and problems of financial audit.It analyzes the necessity and feasibility of using big data technology to implement financial audit,and propose the analysis flow of big data financial audit.Taking the financial audit of L City as an example,the paper applies big data related technologies such as data preprocessing,data analysis and mining to the audit of government revenue and expenditure budget implementation.The paper evaluates the effect of financial audit in L city,further optimizes the process of big data financial audit according to the audit case of L city,and puts forward suggestions on improving big data financial audit.Practice has proved that the financial audit based on big data technology can solve the shortcomings of the current traditional financial audit,and reflected the advantages of financial audit based on big data technology.By analyzing the application of big data technology in financial audit,this paper finds that traditional audit methods cannot meet the needs of current financial audit,while big data technology can play a role in the field of financial audit,improving audit efficiency and audit quality.Finally,analyze the limitations of the paper,and look forward to the application of big data technology in financial audit.