大数据对审计过程的影响研究 摘 要在现今，由不断发展的互联网+、人工智能等新兴高科技技术而孕育的大数据可运用到金融、汽车、餐饮、电信等诸多行业并对传统的会计行业、审计行业带来了前所未有的冲击。在这种冲击下是对审计行业的一次变革性，系统化的提升与优化，使得审计效率得到提高，通过大数据的四大特点，大量、高速、价值、多样能够充分的应用于审计过程 中的诸多环节，建立全流程信息化的审计并配合复合型审计人才，使得审计过程高效、准确。基于大数据审计相关理论，研究大数据对审计过程一些环节的影响和在审计中应用大数据以及如何更好的做到大数据与审计的紧密融合，同时通过区块链、5G 等技术保证审计数据的安全与质量。关键词：大数据审计；审计过程；大数据技术AbstractNowadays, Internet plus, AI and other new high-tech technologies have been applied to many industries, such as finance, automobile, catering, telecommunications, etc., and have hitherto unknown impact on traditional accounting and auditing industries. Under this kind of impact, it is a revolutionary and systematic improvement and optimization of the audit industry, which improves the audit efficiency. Through the four characteristics of big data, a large number of high-speed, value and diversity can be fully applied to many aspects of the audit process, and the establishment of full process information-based audit and cooperation with composite audit talents, making the audit process efficient and accurate. Based on the theory of big data audit, this paper studies the impact of big data on some aspects of audit process, how to apply big data in audit and how to better integrate big data and audit.Key words: big data audit ；audit process ；big data technology目 录引言..........................................................................1一、 大数据的定义及审计相关概念...............................................1（一）大数据的概述....................................................
