摘要
信息技术的进步推动了大数据时代的到来,随着企业的信息化水平逐步提升,数据呈现绝对数量的急剧增长,这给会计师事务所的工作提出了更高的要求。会计师事务所不再局限于传统的抽样审计和时点审计,全量审计和持续审计成为可能,数据分析服务也将成为事务所业务升级新方向。为了应对大数据时代所带来的挑战和机遇,会计师事务所应加快信息化建设进程来提高审计质量,并不断拓展鉴证服务,延伸产业链条,以满足客户日益增长的需求,实现可持续性发展。
Information technology progress has promoted the advent of an era of big data, in which enterprise digitalization level is rising and the absolute quantity of data is soaring, putting forward higher demand to accounting firms. They could conduct traditional sampling audit and time point audit and could possibly conduct full data audit and continuous audit. Data analysis service will be the new trend of business upgrade of accounting firms. In order to respond to the challenges and opportunities brought about by the big data era, accounting firms should accelerate the digitalization process in a way that improves audit quality, expands attestation services, and extends industry chain. In this way, the firms could meet the increasing demand of customers and realize sustainable development.
出处
《商业经济》
2014年第22期26-27,共2页
Business & Economy
关键词
大数据
信息技术
会计师事务所
审计
big data
information technology
accounting firms
audit
