Study on the Application of Big Data Technology in Inventory Audit - Taking Swertia Audit as an Example

Abstract

The arrival of the big data era provides new ideas for auditing to help transform traditional auditing into modern auditing. In this paper based on the existing literature, the basic data and application framework of big data auditing models are extensively reviewed, analyzed and summarized. The research and application of big data and its technology has become a domestic and foreign hot topic. In this paper, the application of big data technology in auditing is based on inventory analysis and auditing based on the analysis of the original auditing procedures and methods as well as the associated risks and difficulties. The case study of the Roe Deer Island scallop inventory audit event is used to study the possibility of applying big data auditing techniques in this area and the risk response in the case of the audit model, which provides a reference for the application of big data auditing in other inventory companies.