Analysis of the Impact of Big Data Technology on Accounting and Auditing
Abstract
This paper expounds the connotation and characteristics of big data technology in combination with the reality, and then analyzes
its impact on accounting initial measurement cost, measurement unit, financial management function, financial report, and auditing methods,
risks, efficiency and results in detail. Based on the analysis in this paper, it can be seen that although the application of big data technology
will make accounting and auditing work face more challenges, it also improves work quality and efficiency to a certain extent, conforms to the
development trend of big data technology, innovates accounting and auditing work mode, and plays a positive role in improving the quality of
financial work.
its impact on accounting initial measurement cost, measurement unit, financial management function, financial report, and auditing methods,
risks, efficiency and results in detail. Based on the analysis in this paper, it can be seen that although the application of big data technology
will make accounting and auditing work face more challenges, it also improves work quality and efficiency to a certain extent, conforms to the
development trend of big data technology, innovates accounting and auditing work mode, and plays a positive role in improving the quality of
financial work.
Keywords
Big data technology; Accounting work; Audit work; Influence
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PDFReferences
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[2] Zhong Yanjun. Discussion on the role and influence of Big Data era on accounting and auditing [J]. Economist, 2023, 38 (10):99-100.
[3] The Korean Sea View. Analysis of the relevant impact of Big Data technology on corporate financial audit [J]. Finance and Economics,
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DOI: http://dx.doi.org/10.70711/aitr.v2i5.5274
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