<?xml version="1.1" encoding="utf-8"?>
<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">ER</journal-id><journal-title-group><journal-title>Economics Research</journal-title></journal-title-group><issn>2997-058X</issn><eissn>2997-0598</eissn><publisher><publisher-name>Art and Design</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.61369/ER.2025010005</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>大数据引领企业审计变革：从传统到智能的跨越</title><url>https://artdesignp.com/journal/ER/2/1/10.61369/ER.2025010005</url><author>李梦娴,庄家杰</author><pub-date pub-type="publication-year"><year>2025</year></pub-date><volume>2</volume><issue>1</issue><history><date date-type="pub"><published-time>2025-01-20</published-time></date></history><abstract>随着企业审计需求的日益多样化与复杂化，传统审计手段已难以满足当前企业对于全面、深入审计服务的需求。大数据技术的引入，为企业审计工作带来了前所未有的变革与机遇。通过大数据技术，企业审计不仅能够实现审计范围的显著扩大与审计方法的创新，还能够有效提升审计效率与准确性，降低审计成本，从而为企业决策制定与风险管理提供更为坚实的数据支撑。</abstract><keywords>大数据技术,企业审计,传统审计,合规审计</keywords></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>[1]彭淑艳.数字化背景下企业审计工作的转型策略研究[J].审计与理财,2024,(08):28-29.&amp;nbsp;[2]张悦,杨乐,韩钰,等.大数据环境下的审计变化、数据风险治理及人才培养[J].审计研究,2021,(06):26-34+60.&amp;nbsp;[3]赵宝琳.大数据背景下的企业审计数据统计分析研究[J].中国会展(中国会议),2024,(24):148-150.DOI:10.20130/j.cnki.1674-3598.2024.24.060.&amp;nbsp;[4]刘欢,王丽云.大数据在企业审计风险识别及应对中的有效应用[J].市场瞭望,2024,(19):109-111.&amp;nbsp;[5]Isa, H., &amp;amp; Subramanian, U. (2024). The impact of big data in auditing. Procedia Computer Science, 238, 841-848.&amp;nbsp;[6]Gepp A, Linnenluecke M K, O&amp;rsquo;neill T J, et al. Big data techniques in auditing research and practice: Current trends and future opportunities[J]. Journal of Accounting Literature, 2018, 40: 102-115.&amp;nbsp;[7]Shukla M, Mattar L. Next generation smart sustainable auditing systems using big data analytics: understanding the interaction of critical barriers[J]. Computers &amp;amp; Industrial Engineering, 2019, 128: 1015-1026.</p><pub-id pub-id-type="doi"/></element-citation></ref></ref-list></back></article>
