标题：Reflections on the Application of AI in Auditing Practice in the Context of Big Data
通讯作者：Wang, Xiaohong;Wang, XH
作者机构：[Wang, Xiaohong] Shandong Univ Arts, Auditing Dept, Jinan, Shandong, Peoples R China.
会议名称：International Conference on Cyber Security Intelligence and Analytics (CSIA)
会议日期：FEB 21-22, 2019
来源：CYBER SECURITY INTELLIGENCE AND ANALYTICS
关键词：AI; Audit; Big data
摘要：In recent years, big data and cloud computing technology have been widely used, which has led to profound changes in work and life. In the field of finance, "Internet + accounting" and big data auditing have also become hot topics in the industry. The Ministry of Finance and the Audit Office have also issued relevant documents in succession, proposing to strengthen the construction of information technology and increase the use of large data. With the emergence of cloud accounting and financial sharing centers, the trend of computerization of accounting data is further strengthened, which makes it possible to obtain direct activity information of enterprises through computers. On the other hand, the abundant data resources make the quantification process begin in various fields, and when big data is applied more and more widely, the acquisition of industry data and industry data will become more and more convenient. After introducing the research background and significance, this paper analyses the characteristics of audit analysis procedures in different stages of development, points out the limitations of traditional audit analysis procedures, and then leads to the significance of applying big data analysis to audit work. Next, we discuss the application of big data in audit analysis procedure.