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<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">JERA</journal-id><journal-title-group><journal-title>Journal of Electronic Research and Application</journal-title></journal-title-group><issn>2208-3502</issn><eissn>2208-3510</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/jera.v5i3.2401</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Research on Audit Data Analysis under the Background of Big Data</title><url>https://artdesignp.com/journal/JERA/5/3/10.26689/jera.v5i3.2401</url><author>ZhangLi</author><pub-date pub-type="publication-year"><year>2021</year></pub-date><volume>5</volume><issue>3</issue><history><date date-type="pub"><published-time>2021-08-17</published-time></date></history><abstract>With the arrival of the era of big data, the audit thinking mode has been promoted to change. Under the influence of big data, audit will become an activity of continuous behavior. Through cloud data, the staff can control the operation status and risk assessment of the whole enterprise, timely analyze, control and respond to risks, and protect the enterprise to reduce risks. With the advent of the era of big data, audit data analysis is becoming more and more important. At the same time, a large amount of data analysis also brings challenges to auditors. Methods to deal and solve the challenges has become an urgent problem to be solved at present. This paper mainly studies the challenges and countermeasures brought by the changes of audit approaches and methods to audit data analysis under the background of big data, so as to continuously innovate and practice the improvement of audit technology and promote the healthy and rapid development of social economy.</abstract><keywords/></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>Cui Z, 2021, Innovative Application of Data Analysis Technology Method in Enterprise Audit. Journal of Finance and Accounting, 4(07):82-88.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B2" content-type="article"><label>2</label><element-citation publication-type="journal"><p>Zhu, Cai, Li, et al., 2019, A Research on the Application of Big Data in Auditing. International Journal of Audit Management, 17 (1): 1-9.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B3" content-type="article"><label>3</label><element-citation publication-type="journal"><p>Tang K, 2018, Impact on Audit in the Era of Big Data. Communications World, (08).</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B4" content-type="article"><label>4</label><element-citation publication-type="journal"><p>Zhang Z, Cheng X, 2017, Auditing Data Analysis Framework Based on Text Mining in Big Data Environment. Friends of Accounting, (16):117-120.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B5" content-type="article"><label>5</label><element-citation publication-type="journal"><p>Zhu L, 2016, Research on the Influence of Big Data and Cloud Technology on the Full Coverage of Audit Supervision. Journal of Audit, (05).</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B6" content-type="article"><label>6</label><element-citation publication-type="journal"><p>Gu H, 2015, Preliminary Study on Audit Data Analysis Technology under Big Data Environment. China Management Informatization, (03):45-47.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B7" content-type="article"><label>7</label><element-citation publication-type="journal"><p>Wang Q, 2015, Analysis of Audit Data in Big Data Environment. China Audit News,2015-12-30(006).</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B8" content-type="article"><label>8</label><element-citation publication-type="journal"><p>Qin R, 2014, Research on the Impact of Big Data and Cloud Computing Technology on Audit. Audit Research, (06).</p><pub-id pub-id-type="doi"/></element-citation></ref></ref-list></back></article>
