Year: 2025
Type: article
Abstract: With the booming development of the digital economy, big data has become an important factor of production, and its development in various fields and aspects is becoming increasingly widespread. The characteristics of big data have driven the integration of big data and auditing, and the combined application of big data and auditing has greatly promoted changes in auditing. This article discusses the core big data audit technology cluster, analyzes the innovative performance, potential opportunities, and practical challenges of auditing under the background of big data, and proposes multiple collaborative response strategies to promote the high-quality development of the auditing industry in the era of big data. The aim is to provide theoretical reference and practical guidance for the digital transformation of the auditing industry.
DOI: 10.54097/9a9bbc09
Author: Yichang Liu
Institution: Australian National University
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4414089444