大数据时代上市公司反舞弊审计研究  

Anti-Fraud Auditing of Listed Companies in the Era of Big Data

作　　者：陈烨丹 郭世辉[1] Chen Yedan;Guo Shihui(School of Economic&Management,Northwest University,Xi’an 710127,China)

机构地区：[1]西北大学经济管理学院,陕西西安710127

出　　处：《黑河学院学报》2023年第12期73-75,共3页Journal of Heihe University

基　　金：国家自然科学基金“技术高管团队的异质性对企业创新绩效的影响:基于公司治理与合作创新网络的动态交互效应”(71602156)。

摘　　要：大数据技术的发展给上市公司舞弊审计带来便利的同时,也让其面临着新的挑战,如数据质量、数据安全、数据分析方法等。大数据时代上市公司舞弊审计存在审计标准不统一、审计范围不广泛、审计技术不足等问题,大数据时代上市公司应建立反舞弊审计的对策:建立大数据审计体系、拓展审计范围、提高审计技术能力、加强审计人员培训,从而,提升现有的审计水平,保障投资者权益和市场公平。The development of big data technology has brought convenience to the fraud auditing of listed companies,which is facing new risk challenges in the meanwhile,such as data quality,data security,data analysis methods,etc.This article analyzes the problems of fraud auditing in listed companies in the era of big data,such as inconsistent audit standards,insuffi cient audit scope,and insuffi cient audit technology.To this end,some countermeasures are proposed to fi ght against the fraud auditing:establishing a big data audit system,expanding audit scope,improving audit technology capabilities,and strengthening audit personnel training.It is hopeful that the countermeasures can improve the existing audit level,and protect the investor’rights of interests and market fairness.

关 键 词：大数据时代 上市公司 反舞弊审计 

分 类 号：F239.45[经济管理—会计学]