Through various investigations, it can be found that the current situation of our country's audit industry is still dominated by traditional methods, which rely more on the auditors' experience and judgment, a...Through various investigations, it can be found that the current situation of our country's audit industry is still dominated by traditional methods, which rely more on the auditors' experience and judgment, and cannot obtain the full amount of data for audit, but only discover what to evaluate, which is commonly known as "seeing only trees but not forests". Therefore, it is impossible to objectively and accurately evaluate the real situation of the audited units, and the audit efficiency and effectiveness are greatly reduced. With the continuous rapid development of the global economy, science and technology in many fields are progressing together, and many industries are increasingly relying on the use of big data information technology. Against this background, the introduction of big data technology can bring about significant changes in audit work. Because the audit work is based on big data, this enables auditors to rely more on the use of this technology. At the same time, it can adapt to the development of the current big data era and bring convenience to the audit work. Under the background of big data, the use and innovation of audit methods are conducive to the effective adjustment and improvement of audit methods themselves, and are also conducive to the faster extraction of effective information and its effective analysis and use. This is the direction of the progress and development of China's audit industry, and is also the realistic need of our auditors. Therefore, the audit work under the background of big data is of great significance.展开更多
The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral ...The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.展开更多
文摘Through various investigations, it can be found that the current situation of our country's audit industry is still dominated by traditional methods, which rely more on the auditors' experience and judgment, and cannot obtain the full amount of data for audit, but only discover what to evaluate, which is commonly known as "seeing only trees but not forests". Therefore, it is impossible to objectively and accurately evaluate the real situation of the audited units, and the audit efficiency and effectiveness are greatly reduced. With the continuous rapid development of the global economy, science and technology in many fields are progressing together, and many industries are increasingly relying on the use of big data information technology. Against this background, the introduction of big data technology can bring about significant changes in audit work. Because the audit work is based on big data, this enables auditors to rely more on the use of this technology. At the same time, it can adapt to the development of the current big data era and bring convenience to the audit work. Under the background of big data, the use and innovation of audit methods are conducive to the effective adjustment and improvement of audit methods themselves, and are also conducive to the faster extraction of effective information and its effective analysis and use. This is the direction of the progress and development of China's audit industry, and is also the realistic need of our auditors. Therefore, the audit work under the background of big data is of great significance.
文摘The audit objectives,audit objects,time scope and regions,audit methods,evaluation content,evaluation indicator system and common problems in the audit of mineral resources are studied.The audit objectives of mineral resources assets are initially clarified,and the audit objects and scope are defined;common audit methods and audit contents are summarized,and the evaluation indicator system is constructed;common problems in practice are summarized to provide reference for the audit work of mineral resource assets of leading cadres.
