Research on Strategies for Enhancing the Comprehensive Quality of Audit Personnel in the Big Data Era
In the era of big data,data has become the most important factor of production and strategic re-source. Big data technology,as a key driving force for the modernization of audit transformation,is having a comprehensive and profound impact on the audit industry. It not only provides a new engine for enhancing audit efficiency and realizing audit value but also sets higher requirements for the comprehensive quality of auditors. Against this backdrop,whether auditors can adapt to new technological environments and ways of working is directly related to the effective performance of audit functions,which in turn affects whether the audit industry can achieve high-quality development. Based on the analysis of the internal mechanism of big data empowerment in auditing,this paper examines the current dilemmas in audit team construction,pointing out that some auditors have outdated knowledge,lack of innovation awareness,and are accustomed to tradition-al audit models. They lack systematic thinking and critical thinking,which restricts the effectiveness of big da-ta audit. To escape these dilemmas,a series of strategies and suggestions for improving the comprehensive quality of auditors are proposed,including strengthening business knowledge learning,enhancing information technology capabilities,fostering innovative thinking,and adhering to the combination of theory and practice. The aim is to explore feasible implementation paths for the construction of audit talent in the new era,arm the mind with modern audit concepts and methods,better adapt to the new requirements of audit work in the era of big data,and give full play to the important role of audit in economic and social development.
Big Data AuditingAudit PersonnelComprehensive QualityAbility Enhancement
万方数据
维普
