Risk-oriented audit mainly includes

Risk-oriented audit mainly includes risk assessment and response. Risk-oriented audit is a method for identifying, evaluating and responding to major misstatement risks. It has an incomparably important role in avoiding risks of corporate evidence. However, because the basic model in traditional risk-oriented audit is no longer suitable for the current trend of enterprises, it cannot continue to provide accurate data references for enterprise risk avoidance. Therefore, researchers should strengthen the research on modern risk audit. With the rapid development of Internet technology, big data has begun to be integrated into modern risk audit with a certain impact on the progress of the audit. Big data has transformed modern risk-oriented audit from small data sets into large, and promoted the risk-oriented audit efficiency. The use of big data model can not only make horizontal comparison of relevant data, but also make longitudinal prediction of data, so as to continuously improve the accuracy and effectiveness of data analysis, play an important predictive role for modern risk-oriented audit, and thus help enterprises to avoid risks to the maximum extent. Under the background of big data, auditors have expanded from the traditional statistical theory to the stage of big data analysis, which has improved their ability to study risk objects and effectively avoided mistakes in audit. It can be said that big data plays an important role in modern risk-oriented audit.