2021
DOI: 10.12737/1998-0701-2021-7-3-40-47
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Prospects for Implementing Big Data Analytics into the Auditing Profession

Abstract: The article analyzes modern trends in the digital transformation of audit, problems and prospects for the use of big data analytics in audit and consulting. The providers of the development of the “roboaudit” direction are large audit companies that invest a lot of resources in the digital transformation of audit. To understand the benefits of digital transformation of auditing, a gradual development of the professional IT worldview among young auditors is required, which takes into account the new competence … Show more

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Cited by 10 publications
(2 citation statements)
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“…(3) Parallelism Due to the limited processing power of computer systems, due to many factors (such as time difference), the availability of each computer is not equal. Distributed systems can make multiple computers in the same network work together, process in parallel, improve the efficiency of the whole system, use the load balancing algorithm to balance the load of each computer, and improve the performance of the whole system [13][14].…”
Section: Features Of Distributed Systemsmentioning
confidence: 99%
“…(3) Parallelism Due to the limited processing power of computer systems, due to many factors (such as time difference), the availability of each computer is not equal. Distributed systems can make multiple computers in the same network work together, process in parallel, improve the efficiency of the whole system, use the load balancing algorithm to balance the load of each computer, and improve the performance of the whole system [13][14].…”
Section: Features Of Distributed Systemsmentioning
confidence: 99%
“…In this process, ice and snow sports tourism projects need to be graded from multiple angles and all-around. Big data technology collects a large number of resources and information related to ice and snow sports tourism by virtue of its own technology, and then establishes an algorithm model on account of the information, and finally achieves the goal of optimizing ice and snow sports resources by adjusting the algorithm [4][5]. According to the optimal model, ice and snow resources are allocated and utilized intelligently to promote the optimization of ice and snow resources.…”
Section: Introductionmentioning
confidence: 99%