Audit Risks and Preventive Measures for Accounting Firms in the Context of Big Data

Abstract

Under the background of big data, the daily life of residents and business operations are gradually relying on the information-based environment, making the development of big data auditing an inevitable trend, which also poses a corresponding challenge to the audit work carried out by accounting firms. As China's big data audit is currently in the groping stage, the laws and regulations are still unsound, and there are certain risks for auditors in data collection, storage and analysis. Therefore, this paper analyses the risks of big data auditing in China's accounting firms and puts forward corresponding preventive countermeasures, aiming at improving the quality of auditing work and providing reference.