Research on Audit Process Based on Big Data Audit Risk Model
In order to understand the big data audit risk model, a research on the audit process based on the big data audit risk model has been proposed. This paper first analyzes the audit evolution process of audit risk models under data mining technology. Secondly, it discusses the advantages of modern audit risk models and points out the inevitability of modern audit risk models replacing traditional audit risk models. Finally, from the perspective of modern audit risk models, it discusses how to reduce audit risk in today's socio-economic conditions.
Authors
- Guogang Xu
- Rongdong Xu
Publication Details
- Published
- 2024-08-16
- DOI
- https://doi.org/10.1145/3696500.3696532
- Primary Topic
- Auditing, Earnings Management, Governance
- Type
- article
- Field-Weighted Citation Impact
- 0.00