Research on Information Auditing in the Era of Big Data—From the Perspective of Accounting Firms

Abstract

Under the background of big data with rapid development of informatization, the scale of enterprises is expanding and the trend of accounting informatization is increasingly strengthened. Traditional auditing methods cannot meet the requirements of informatization development, and accounting firms will face new challenges. How to make full use of information technology, improve audit concepts, audit procedures, audit methods, enhance the core competitiveness of the industry, is an urgent problem to be solved by China's accounting firms. Based on the introduction of the concepts of cloud computing, big data, information audit, this paper finds out the problems existing in the information audit of accounting firms in the era of big data, and puts forward some countermeasures to improve the information audit of accounting firms, hoping to improve the information audit level of accounting firms and promote the healthy development of accounting firms and the CPA industry in China in the era of big data.