随着人类社会进入信息时代，企业的经营交易更加的依赖于信息环境，审计对象

随着人类社会进入信息时代，企业的经营交易更加的依赖于信息环境，审计对象信息化也成为了必然趋势，但是在信息化背景下，所产生的巨量的数据及其真实性的判断与系统的控制风险成为审计人员面临的新问题，同时，大数据技术的应用也使审计工作的方法和内容发生了变化，审计人员可以通过计算机等软件模型提取数据，再对数据进行分析，从而来获取相关的审计证据；也使得审计全覆盖成为可能，避免了传统抽样审计的局限性所带来的审计风险；近些年，企业财务舞弊层出不穷，通过对数据之间相互关联关系进行分析，可以提高财务舞弊的发现率，审计质量和效率极大程度上也有了保证；本文以大数据技术对财务舞弊审计的影响为主要内容，通过用大数据技术研究康美药业，采集经营数据，找出问题所在，分析原因，借鉴同行的经验，提出改进的建议。进而减少财务舞弊的发生，提高审计效率。

随着人类社会进入信息时代，企业的经营交易更加的依赖于信息环境，审计对象信息化也成为了必然趋势，但是在信息化背景下，所产生的巨量的数据及其真实性的判断与系统的控制风险成为审计人员面临的新问题，同时，大数据技术的应用也使审计工作的方法和内容发生了变化，审计人员可以通过计算机等软件模型提取数据，再对数据进行分析，从而来获取相关的审计证据 ；也使得审计全覆盖成为可能，避免了传统抽样审计的局限性所带来的审计风险；近些年，企业财务舞弊层出不穷，通过对数据之间相互关联关系进行分析，可以提高财务舞弊的发现率，审计质量和效率极大程度上也有了保证；本文以大数据技术对财务舞弊审计的影响为主要内容，通过用大数据技术研究康美药业，采集经营数据，找出问题所在，分析原因，借鉴同行的经验， 提出改进的建议。 进而减少财务舞弊的发生，提高审计效率。

With the human society entering the information age, the business transactions of enterprises are more dependent on the information environment, and the informatization of audit objects has become an inevitable trend. However, under the background of informatization, the huge amount of data generated, the judgment of authenticity and the control risk of the system become new problems faced by auditors. At the same time, the application of big data technology also makes the methods and methods of audit work The content has changed, auditors can extract data through software models such as computers, and then analyze the data, so as to obtain relevant audit evidence; it also makes full coverage of audit possible, avoiding the audit risk brought by the limitations of traditional sampling audit; in recent years, corporate financial fraud emerges in an endless stream, through the correlation between the data Analysis can improve the detection rate of financial fraud, and ensure the audit quality and efficiency to a great extent. In this paper, the impact of big data technology on financial fraud audit is the main content, through the use of big data technology to study Kangmei pharmaceutical industry, collect business data, find out the problems, analyze the reasons, learn from the experience of peers, and put forward suggestions for improvement. Then reduce the occurrence of financial fraud and improve the efficiency of audit.<BR>