With the development of big data and cloud computing technology, massive data gradually penetrated into all walks of life. New problems and challenges have emerged in the audit industry, a data-intensive industry. Based on the analysis of the impact of the current audit risk-oriented audit model in the era of big data, this paper puts forward the idea and specific content of the risk-oriented audit model which adapts to the characteristics of big data.

https://www.dpi-proceedings.com/index.php/dtetr/article/download/18710/18206

Risk-based Audit Model Construction Based on Big Data Age

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Risk-based Audit Model Construction Based on Big Data Age