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

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
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article

Research on Audit Process Based on Big Data Audit Risk Model

Guogang Xu, Rongdong Xu
Auditing, Earnings Management, Governance
article

Research on Audit Process Based on Big Data Audit Risk Model

Guogang Xu, Rongdong Xu
article en

Abstract

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.

Openalex Percentile: Top 69%
Auditing, Earnings Management, Governance
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Research on Audit Process Based on Big Data Audit Risk Model — Guogang Xu, Rongdong Xu · (2024) | TGRS Research Map | TGRS