基于大数据技术的审计应用  

Auditing Application Based on Large Data Technology

作　　者：饶水林[1] RAO Shui-lin(Guangdong Mechanical ＆ Electrical Polytechnic, Guangzhou 510515, China)

机构地区：[1]广东机电职业技术学院,广州510515

出　　处：《齐鲁工业大学学报》2017年第4期64-67,共4页Journal of Qilu University of Technology

基　　金：广东省高等学校优秀青年教师培养计划(YQ201402)

摘　　要：审计工作需要更高且全新的标准要求,才能够适应大数据技术的发展,应用大数据技术对被审计数据进行处理,不仅可以保证审计数据分析的质量和效率,而且能够促进审计应用能力的提升。立足于大数据审计的研究现状,探索出大数据审计的应用价值,在此基础上分析大数据审计应用过程中的智能挖掘、统计分析、聚类分析、关联分析、数据可视化等关键技术。Audit work requires higher and new standards to meet the development of large data technology.The application of large data technology to be audited data processing can not only ensure the quality and efficiency of audit data analysis, but also enhance the ability to enhance the audit application. Based on the research status of large data auditing, this paper explores the application value of large data auditing, and analyzes the key technologies such as intelligent mining, statistical analysis, clustering analysis, correlation analysis and data visualization in large data auditing application.

关 键 词：大数据 审计 智能挖掘 数据可视化 聚类分析 

分 类 号：F239[经济管理—会计学]