How big data environment effects audit risk

• Main Authors: LAI, YIN-CHEN, 賴映辰
• Other Authors: LEE, KUEN-CHANG
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/x8fz3t

碩士 === 東吳大學 === 會計學系 === 105 === The acceptance of the audit case depends on whether the accountant sees the audit risk of the case is at an acceptable level. With the development of transportation and information technology, the scale of enterprises are getting greater ,this also gave birth to many multinational companies, the challenges for accountants to assess audit risk from financial statement will be more and more difficult. While the improvement of big data technology, accountants know can use new techniques and methods to assist their original method of verification, by analyzing different types of information and assess possible risks. Therefore, this study collects the literature related to the audit risk, combine with the big data related literature and then have a comprehensive discussion. Hence, this study proposes a multi-criteria decision making approach integrating the decision-making trial and evaluation laboratory (DEMATEL), analytic network processes (ANP) and zero-one goal programming (ZOGP) to arrive at optimal audit risk assessment strategy decisions under big data environment. Our evaluation shows that the proposed mixed strategy portfolio for audit risk assessment can be decided using limited resources. Moreover, the model developed could be applied more widely to various audit risk assessment situations under big data environment.