I大数据背景下有关审计监督全覆盖的研究摘 要审计监督全覆盖，不仅是党中央对有关国家审计所提出的有关治理需求，也是有关审计方面的监督体系加强的必然要求。在新时代背景下，大数据在政府在管理与决策所过程中起到越来越重要的作用，并且成为政府与人民的重要沟通桥梁。在这个大数据的时代下，审计监督会全覆盖到各个地方。在新时代、新方向，审计监督涉及的领域越来越广泛，本文基于相关理论，探讨新时期审计监督全覆盖推进所面对的困难和挑战，分析大数据技术在与审计监督全覆盖过程中造成的影响，并且以持续审计模型为例，就审计监督全覆盖的实现途径和相应对策进行研究。 关键词：大数据 审计监督全覆盖 持续审计模型 II Research on the full coverage of audit supervision under the background of big dataAbstractThe full coverage of the audit supervision is not only the relevant governance requirements put forward by the Party Central Committee for the relevant state audits, but also an inevitable requirement for the strengthening of the supervision system for auditing. In the new era, big data plays an increasingly important role in the government's management and decision-making process, and has become an important communication bridge between the government and the people. In this era of big data, audit oversight will cover all places. In the new era and new direction, the areas covered by audit supervision are more and more extensive. Based on relevant theories, this paper explores the difficulties and challenges faced by the full coverage of audit supervision in the new era, and analyzes the process of big data technology and the full coverage of audit supervision. The impact is caused, and the continuous audit model is taken as an example to study the implementation approaches and corresponding countermeasures of the full coverage of audit supervision. Key Words: big data; full coverage of audit supervision; con...
