With the continuous development of information technology and the popularization of the Internet, the information age represented by big data has arrived, and major enterprises are gradually exploring the road of integration and development with the Internet (AICPA, 2014). Auditing is an important part of the internal control management of an enterprise. Audit supervision and audit analysis and evaluation can help enterprises find problems in service management and business management, which is an important guarantee for the sustainable development of an enterprise. In the context of big data, the auditing work of an enterprise should be innovative in methods and methods. With the help of data platforms and information networks, a more complete and efficient auditing model should be constructed (Bilal et al., 2016).
References
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AICPA (2014). Reimagining Auditing in a Wired World (White Paper). Now York: American Institute of Certified Public Accountants.
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Bilal, M., Oyedele, L. O., Qadir, J., Munir, K., Ajayi, S. O., Akinade, O. O., Pasha, M. et al. (2016). Big Data in the Construction Industry: A Review of Present Status, Opportunities, and Future Trends. Advanced Engineering Informatics, 30, 500-521. https://doi.org/10.1016/j.aei.2016.07.001
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Poziemski, E., & Baudot, L. (2019). When Enough Is Enough: The Use of Stopping Rules in Auditor Determinations of Evidence Sufficiency. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3341726
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