[Keywords] Big data; Accounting; Audit; development trends
1 preface
At present, many people are familiar with the era of big data, because it has penetrated into various industries. With the development of Internet and information technology, the collection and application of big data has attracted more and more attention. It not only includes all kinds of business opportunities and productivity growth, but also represents the surplus of consumers [1]. As an indispensable position and function of every enterprise, accounting and auditing are also influenced by the development of big data. Big data not only changes the way of accounting auditing and auditing, but also brings changes and innovations to the accounting and auditing industries. Therefore, it is necessary to understand the development trend of accounting and auditing in the era of big data.
2 Definition and characteristics of big data
2. 1 big data concept
Big data is a term in the IT industry, which mainly means that data in a certain time range can't be processed and summarized by conventional software, and new ways are needed to collect, store, analyze and process the data set [2], so as to provide a basis for subsequent decision-making, discover diversified information in the data, and make the data be used efficiently.
2.2 Big data characteristics
2.2. 1 The rapid growth of digitalization or Internet and cloud computing has promoted the realization and development of big data. At present, the growth rate of data stored in the global network system is about 50% per year. It is predicted that in 2020, the global data storage capacity will reach 35ZB, about 3,587.5 billion GB. This is an astronomical figure, which shows the large amount of data we are collecting at present. Traditional data are usually stored through books, documents, magazines, newspapers and so on. There is still a small amount of data in this way, and a large amount of data is actually digital data stored through the network system. Precious data can be better preserved through backup [3].
2.2.2 The way of working and thinking has changed. Nowadays, advanced computer and cloud computing technologies are more developed, the dimensions of data processing are more diverse, and the calculation speed is faster. However, when the technical level was relatively low before, we could only conduct in-depth analysis and research through limited screening conditions and less data to obtain more valuable information. This method is more restrictive and the accuracy of the results is lower. Some of them need more in-depth study, and the content of the explanation cannot be verified. Even if random sampling is carried out, due to the lack of network data, it is difficult for the sample to have universal characteristics, and the possible results can only represent some phenomena, which greatly reduces the significance of the study.
3 Based on the era of big data accounting audit development trend analysis
3. 1 reflect the past through accounting and develop in the direction of predicting the future.
Almost all enterprises have the position of accountant. Due to the different nature of enterprises, the responsibilities of accounting posts are slightly different, but the main functions are still the same. Most enterprises usually need to carry out accounting treatment, feed back the financial information that has happened, and will not interfere with the future development direction, principles and policies of enterprises. Under the influence of big data, the function of accounting has also changed. Summarizing and analyzing the financial losses that have occurred is not enough to meet the needs of enterprise development. Accountants need to integrate big data and make reasonable financial prediction and analysis on the future development of enterprises, so as to find more room for performance growth, improve the profit rate of enterprises, promote the normal flow of funds and maximize investment demand. By collecting, storing and processing the relevant data of the enterprise itself, business content and market development, accountants can provide practical and reliable basis for the development of the enterprise and help the leaders of the enterprise make more favorable decisions for the development of the enterprise. The forecasting measures that can be implemented mainly include: first, the accountants and auditors of enterprises should formulate relevant forecasting methods and processes according to their own work responsibilities and objectives, collect and store data for evaluation, analyze and process them when necessary, and do a good job in forecasting, especially the data related to their own business, such as production materials, fixed assets, machinery and equipment, so as not to affect the later forecasting work because of incomplete data collection; Second, because big data has the characteristics of fast update, once accounting and auditing personnel find the early warning phenomenon, they need to inform their superiors in time, and then the superiors and leaders decide whether they need to adjust the existing policies to avoid unnecessary losses; Third, enterprises should make full use of the advantages of big data, improve the ability of accountants to predict risks, eliminate more hidden dangers and promote the stable development of enterprises.
3.2 From single financial management to comprehensive financial management.
The society is developing constantly, and so is the social economy. With the constant change of social and economic situation, enterprises will make corresponding adjustments and changes. As an important management part of an enterprise, financial management will also change accordingly. No matter the management mode or management thinking, the scope of financial management will change, and production will gradually intervene in planning, sales, strategic policy formulation and many other aspects. By collecting relevant data and information, accountants and auditors can understand the development of enterprises and get valuable information through professional processing and analysis, which can not only predict the development of enterprises, but also eliminate hidden dangers and avoid risks in the development of enterprises. At the same time, accountants and auditors have found some problems through sorting out the data, which has a certain basis for the formulated financial policy, making the financial policy more reasonable, reducing the work error rate and contributing to the sustainable development of enterprises.
3.3 Engaged in post-financial reporting form to real-time financial reporting form.
At present, when accounting personnel in many enterprises make financial statements, they usually make last month's statements in the current month or even last month's financial summary. They all report and summarize the completed production work, and the annual report even takes about 3 months to make, which takes a long time [6], reducing the utilization rate and timeliness of accounting information, which is not conducive to enterprises to deal with and avoid problems and hidden business risks in time, especially some business contents are more complicated and have greater influence. This aspect reflects the importance of real-time financial statements, and many enterprises, accountants and auditors have begun to pay attention to this aspect. Real-time financial statements need to rely on big data technology, especially for some financial and wealth management industries, real-time financial statements are very necessary. Under the influence of the era of big data, enterprises can realize real-time financial statements in the following ways: First, purchase or develop the corresponding storage and processing system of big data center, which can be established on the basis of the unit LAN and collect, store and process all kinds of information in the production and operation activities of enterprises through this system; Second, establish a financial statement system, exchange information needed inside and outside the enterprise through internet technology, and update the data quickly to ensure that relevant personnel can enjoy it [7]; Third, relevant personnel should do a good job in data collection and confidentiality, especially some important data, which must not be shared. The data system mainly involves accounting, auditing and technical personnel. Every staff member should do his own job, process information reasonably, and upload the prepared financial statements to the report location designated by the system to facilitate management's inquiry and reading. At the same time, this system is also convenient for financial personnel to query some historical data, and the establishment of the database is very valuable.
3.4 From sampling audit to overall audit.
Previously, due to the limited data, auditors often used sampling audit to complete the corresponding work. There are some disadvantages in sampling audit, such as the probability of deviation according to the results of sample analysis, other aspects of production and operation may be ignored, some favoritism is easy to exist, and some risky contents are difficult to be found and warned. The times are constantly developing, the Internet information technology is changing with each passing day, and the application of big data is more and more extensive, which makes the job responsibilities and contents of many positions have undergone subversive changes. The traditional audit mode is no longer suitable for the development needs of enterprises. In the era of big data, relevant data inside and outside the industry can be collected, summarized, processed and analyzed. The data is authoritative, comprehensive and real-time, which can be used to carry out audit work. This is the overall audit mode. The overall audit mode can review all information related to the audited object, and auditors can establish a new audit process according to this mode, which not only makes the work standardized, but also makes full use of the advantages of big data to avoid audit risks in production and operation for enterprises.
4 conclusion
With the rapid development of social economy and science and technology, all walks of life will be affected. Under the dual influence of Internet information technology and cloud computing, the application of big data is more and more extensive and has penetrated into all walks of life. Accounting and auditing also need to change their job functions according to the impact of big data. The development trend of accounting audit mainly includes the change from post-engagement financial report to real-time financial report, from single financial management to comprehensive financial management, from post-engagement financial report to real-time financial report, and from sampling audit to comprehensive audit [8]. The application of big data has changed the management mode of accounting and auditing, but it can provide more accurate basis for the decision-making of enterprise leaders, better avoid the risks in production and operation, make the operation of enterprises more flexible, and be conducive to the sustainable and healthy development of enterprises.
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Author: Ceng Jing Setting: Xi Youshi University.