大数据审计:理论框架、研究进展与未来展望  

Big Data Audit:Theoretical Framework,Research Progress,and Future Prospects

作　　者：徐荣华 朱婧 戴欣瑜 Xu Ronghua;Zhu Jing;Dai Xinyu(Business School,Ningbo University,Ningbo 315211,China)

机构地区：[1]宁波大学商学院,浙江宁波315211

出　　处：《外国经济与管理》2024年第11期122-137,共16页Foreign Economics & Management

基　　金：国家社会科学基金一般项目(20BZZ062);宁波南审审计研究院课题(政府购买公共服务审计研究)。

摘　　要：大数据审计是将新兴信息技术应用于审计业务活动中的新型审计模式。近年来,随着大数据审计日益受到关注,探究大数据审计模式的价值创造机理与路径成为学术界和实务界面临的重要课题。但是大数据审计的相关研究还未形成清晰的理论体系,缺乏系统性的研究框架。基于此,本文梳理评述了2011—2023年发表在国内外权威期刊上关于大数据审计的文献。首先,系统阐述大数据审计的起源、概念内涵与模式比较。其次,基于“核心环节—关键要素—基础保障—根本目的”分析框架,梳理了大数据审计思维、大数据审计流程、大数据审计技术以及大数据审计应用的研究动态,揭示了大数据审计的内在逻辑,并结合实际调研补充了相关证据。最后,构建了大数据审计研究的理论框架,并从审计取证模式、审计预警机制、审计风险防范机制以及审计效果等不同角度提出未来展望,为进一步推动大数据审计研究提供参考。Big data audit is a novel auditing mode that applies emerging information technology to auditing business activities.In recent years,with increasing attention to big data audit,exploring the value creation mechanisms and pathways of big data audit mode has become an important topic in both academic and practical realms.However,existing research on big data audit has not yet formed a clear theoretical system and lacks a systematic framework.Therefore,this paper reviews literature on big data audit published in authoritative journals domestically and internationally from 2011 to 2023.Firstly,it systematically expounds on the origin,conceptual connotation,and comparative analysis of big data audit.Secondly,based on the analytical framework of“core link–key element–basic guarantee–fundamental purpose”,it comprehensively sorts out the research dynamics of big data audit thinking,process,technology,and application,revealing the internal logic of big data audit and supplementing relevant evidence with empirical research.Finally,it constructs a theoretical framework for big data audit research and proposes future prospects from different perspectives such as audit forensics mode,audit early-warning mechanism,audit risk-prevention mechanism,and audit effectiveness,aiming to provide reference for further promoting research in big data audit.

关 键 词：大数据审计 大数据审计模式 大数据审计流程 文献综述 

分 类 号：F270[经济管理—企业管理]