基于Python语言环境下的大数据审计技术应用研究  

Research on the Application of Big Data Audit Technology Based on Python

作　　者：李东光[1] 苏萌 Li Dongguang;Su Meng(School of Economics and Management,Northeast Petroleum University,Daqing Heilongjiang 163318)

机构地区：[1]东北石油大学经济管理学院,黑龙江大庆163318

出　　处：《对外经贸》2021年第9期60-62,共3页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：审计为现代社会经济的发展起到了监督和保护的作用,信息化时代,大数据一次次被推上热点,各个机构也将数据软件引入到了企业中以方便进行审计活动。如何利用数据软件进行审计,降低审计风险、实现审计的价值是很重要的。将Python数据软件应用于审计中,用数据绘制更好的审计蓝图,提出大数据审计存在的问题和建议,为今后运用数据软件与审计工作的弥合提供借鉴。Audit has played a role of supervision and protection for the development of the modern social economy.In the information age,big data has been pushed to the hot spot again and again,and various organizations have also introduced data software into the enterprises to facilitate audit activities.Therefore,it is very important to know how to use data software to audit,and reduce audit risk and realize the value of audit.This paper introduces how to apply Python data software to audit,and draw a better audit blueprint with data,and put forward the problems and suggestions of big data audit.And it provides reference for the bridging of data software and audit work in the future.

关 键 词：数据软件 大数据 审计 PYTHON 

分 类 号：F239.1[经济管理—会计学]