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hui ji shi shi wu suo de da shu ju shen ji zhuan xing dong yin zhang ai yu shi xian lu jing
Author(s): 
Pages: 100-108
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  大数据审计转型会计师事务所审计技术;
Abstract: 为应对大数据带来的审计环境变化,提高审计质量和盈利能力,大型会计师事务所正在谋求大数据审计战略转型。然而,其在转型中还面临着审计数据质量较低、审计技术能力有限、大数据审计人才短缺、审计投入规模较大等诸多现实障碍。为此,会计师事务所可以从数据采集与积累、技术开发与使用、资金和时间投入、人力资源储备和无形资源支持等路径,逐步构建大数据审计能力,从而实现大数据审计转型。
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