Congfen Liu*, Yajie Wang
Business school, Northwest University of Political Science and Law, Xi’an 710122, China
*Corresponding author e-mail: [email protected]
In the era of big data, the progress of science and technology has led to the informatization of finance and audit. While companies and accounting firms enjoy the convenience of big data, the new audit risk also brings new challenges to CPA audit. The application of big data has changed the inherent risk of audit, control risk and inspection risk. CPAs should constantly improve their data collection ability, data storage ability, data analysis ability and computer skills, in order to promote the improvement of big data audit and protect the interests of the public. In view of this, this paper analyzes the possible new audit risks of big data audit and the corresponding improvement measures, hoping to provide some reference for the accounting firms in the CPA audit.
Big data, CPA audit, Audit risks
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