Congfen Liu1, *, Yajie Wang1
1 Business School, Northwest University of Political Science and Law, Xian 710122, China
*Corresponding author e-mail: [email protected]
With the arrival of big data era, audit risk is more complicated and diversified, which brings more uncertainty to audit mode. Based on the analytic hierarchy process, we can try to construct the big data audit risk evaluation system from the operational point of view, invite experts, scholars and firm practitioners to rate all kinds of audit risk indicators, and we can identify the that are most worthy of CPA's attention in the big data audit environment. It is found that the hierarchical analysis method can quantify the weight of the index, enhance the implementation of the evaluation index, help to evaluate the importance of the new audit risk objectively and fairly, and provide for the future audit work Methodological guidance.
Big data, AHP, Audit risks
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