本科论文摘 要在审计的整个过程中都不可避免的存在着审计风险，用怎样正确的方式去识别和确认审计风险，将审计风险控制在不造成重大危害可接受的低水平向来受到整个审计领域的重点关注，对审计风险快速以及准确的识别是控制审计风险的关键。当今互联网技术与计算机技术的进步，网络的使用在工作生活中占据了必不可少的位置，有了庞大的用户基数以及强大的信息传输技术，这极大的促进了大数据时代的来临。大数据技术在审计行业的运用极大地影响了审计工作的方方面面，近年来也引起了实务界以及学术界的极大兴趣和广泛的讨论。为了探究这些影响与审计风险之间存在怎样的关系以及怎样通过二者之间的联系来有效识别审计风险。本文通过在大数据时代背景下，通过论述使用大数据对审计工作以及审计风险的识别与确认的影响。分析出大数据的运用对具体审计工作各方面的作用以及其对审计风险的影响如带来的机遇与挑战如何进行审计风险识别降低审计风险等，以此来论证大数据时代下有利于审计风险的降低。关键词：大数据，审计风险，对策本科论文Abstract:Audit risks inevitably exist throughout the audit process.What has always been the focus of the entire audit field is how to identify and confirm audit risks, and control audit risks to a level that causes harm. Acceptable low levels. Quick and accurate identification of audit risks is the key to controlling audit risks. This greatly promoted the arrival of the era of big data：The advancement of today's Internet technology and computer technology, the use of the network has occupied an indispensable position in work and life, and has a large user base and powerful information transmission technology.In recent years, the application of big data technology in the audit industry has greatly affected all aspects of audit work. This phenomenon has also aroused great interest and extensive discussion in the practical and academic circles.Based on the background of the era of big data, this article discusses the impact of using big data on the identification...
