Abstract
While big data provides massive information for auditing work, it also changes the specific requirements of audit procedures. The pressure of economic downward has increased the concealment of local government debt risks in China, hence the requirements for its audit have increased accordingly. This paper combines the method of investigation and theoretical analysis to study the status quo of local government debt. Based on big data, the audit procedure of local government debt is designed in order to provide a reference for actual government debt audit work.
Highlights
Research on Application of Big Data in Local Government Debt AuditAbstract—While big data provides massive information for auditing work, it changes the specific requirements of audit procedures
The application of big data, which has been extended to many aspects of the field of economic management, can provide accurate and diverse data quickly, and analyze the intrinsic relevance of data in different fields to connect the varied data, providing a powerful technical support for economic management [1]
Studying the issue of local government debt auditing from the perspective of big data will help improve the quality of audits, complete the debt supervision system, and standardize the economic behavior of local governments
Summary
Abstract—While big data provides massive information for auditing work, it changes the specific requirements of audit procedures. The pressure of economic downward has increased the concealment of local government debt risks in China, the requirements for its audit have increased . This paper combines the method of investigation and theoretical analysis to study the status quo of local government debt. The audit procedure of local government debt is designed in order to provide a reference for actual government debt audit work
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