摘要
在以大数据为业务引擎的时代背景下,传统的审计方法面临空前挑战。为了顺应时代发展的潮流,更新审计方法迫在眉睫。审计方法的更新变革,酝酿着未知的审计风险,因此,全新的风险模型便应运而生。而作为信息时代下的产物,数据挖掘技术能够实现对海量数据进行全样本分析,从而提取有用信息,做出正确判断,较好地规避了传统审计中的抽样风险。基于此,从数据挖掘技术的角度,探讨其对审计风险模型的影响,旨在为建立最佳审计风险模型、降低审计风险提供新思路。
In the era of big data,traditional auditing methods face unprecedented challenges. In order to adapt to the trend of the times,it is urgent to update auditing methods. The updating and reform of auditing methods brew unknown auditing risks,so a new risk model emerges at the historic moment. As the product of information age,the data mining technology can realize the whole sample analysis was carried out on the huge amounts of data,so as to extract useful information,make the right judgment,to avoid the sampling in traditional audit risk. Based on this,this paper will explore the method of data mining on the influence of the audit risk model from the perspective of data mining technology,and establish the best audit,to reduce the audit risk model to provide new ideas.
作者
谢佩君
金茜
段荷蓉
XIE Pei-jun;JIN Xi;DUAN He-rong(Hunan University of Finance and Economics,Changsha Hunan 410205)
出处
《湖南财政经济学院学报》
2018年第4期85-92,共8页
Journal of Hunan University of Finance and Economics
基金
湖南省哲学社会科学基金项目"大数据推进科技创新要素配置的市场化改革研究"(项目编号:16YBA051)
湖南省哲学社会科学基金重点项目"领导干部自然资源资产离任审计指标设计与运行机制研究"(项目编号:15ZDB021)
