Risk-based Audit Model Construction Based on Big Data Age

摘要：

　　With the development of big data and cloud computing technology,massive data gradually penetrated into all walks of life.New problems and challenges have emerged in the audit industry,a data-intensive industry.Based on the analysis of the impact of the current audit risk-oriented audit model in the era of big data,this paper puts forward the idea and specific content of the risk-oriented audit model which adapts to the characteristics of big data.

作者: Li-li YANG

作者单位: Nanjing University of science and Technology,Lane 200,Xiaolingwei Road,Xuanwu District,Nanjing,China

会议类型: 国际会议

会议名称: The 2017 2nd International Seminar on Applied Physics, Optoelectronics and Photonics (APOP 2017) (2017年第二届应用物理、光电子学和光子学国际研讨会)

会议地点: 上海

会议语种:英文

页码: 57-61

在线出版日期: 2017-12-30（万方平台首次上网日期，不代表论文的发表时间）