本科论文摘 要随着大数据技术的发展和社会经济环境的变化，大数据时代已经到来，各个行业各个领域都想借助大数据环境向前发展，从而推动行业发展。审计事业作为社会经济发展的重要保证，更要借着大数据环境的东风进行改革，尤其 2014 年 10 月，国务院出台文件首次对审计全覆盖做出了明确要求，2015 年 8 月，中央出台了文件对审计全覆盖的审计内容、审计范围、审计目标等做出了具体的要求。传统的审计方法已经没法满足审计全覆盖的要求，没法满足大数据环境的需要，进而也就跟不上新时代的步伐。因此，必须要努力创新审计方法，使之适应大数据环境的要求，适应社会经济发展的需要，利用大数据环境，拓宽审计监督的深度和广度，更好的为现代化审计服务。但是，审计方法的创新还存在着很多问题，有待解决。基于以上论述，本文对当前大数据环境下审计方法改进的需求，以及审计方法改进的影响因素进行了分析，进而提出了解决问题的对策。关键字：大数据，审计方法，审计全覆盖本科论文AbstractWith the progress of society and the development of information network technology, theera of big data has arrived. All walks of life are taking advantage of the advantages of the big data environment to continuously reform and innovate, to promote economic development and social progress. Auditing career as an important guarantee of social economic development, more need to borrow the big data environment of dongfeng reform, especially in October 2014, the State Council for file complete coverage of the audit for the first time made clear the deployment, in August 2015, the general office of the central issued documents to audit all coverthe audit scope, audit contents, audit goal made specific requirements, such as the traditional audit methods have not adapted to the requirements of the audit for the whole, then don't meet the needs of the large data environment. Therefore, it is necessary to make efforts to innovate the audit methods to adapt to the requirements of the big data...
