Analysis on the Construction Pathway of Information Audit of Accounting Firms in Big Data Era

Abstract

At present, with the deepening of the economic and social digital transformation and the use and popularization of big data, accounting firms are once again facing opportunities and challenges for upgrading. How to make full use of modern audit technology and adapt to the background of big data era is an urgent problem to be solved by domestic accounting firms. This paper first analyzes the problems existing in practice, and then puts forward the implementation path of information audit construction in the era of big data, so as to improve the information audit level of Chinese accounting firms and provide some reference for the research of relevant personnel.