Discussion on Information Audit in the Era of Big Data

Abstract

Nowadays, with the continuous progress of information technology, data has become an important resource besides talents. Big data and information technology have a great impact on all aspects of people's work and life. Audit work is no exception, such as audit environment, audit procedures and audit methods have changed. In this context, how to use big data and information technology to audit and improve audit quality has posed new challenges to auditors. On the basis of introducing the concepts of big data and information-based audit and the influencing factors of audit quality, this paper analyses the impact of information-based audit on audit quality in the era of big data, and puts forward relevant suggestions on how to improve audit quality in the era of big data, with a view to providing reference for improving the overall quality of audit work in an all-round way.