Integration Analysis of Enterprise Cost Accounting Management and Audit Based on Big Data Information Technology

DOI

10.2991/978-94-6463-064-0_118How to use a DOI?

Keywords

Big data information technology; Enterprise cost; Accounting management; Audit integration; Economic situation; Theoretical system

Abstract

In order to improve the overall level of enterprise accounting and audit, this paper studies the integration of enterprise cost accounting management and audit based on big data information technology. By obtaining the development status of accounting management and audit, this paper deeply investigates and studies the practice of the integration of cost accounting and audit in Chinese enterprises. Using big data information technology to analyze and predict the economic situation, using advanced audit information as the audit management object, further build the theoretical system of enterprise cost accounting management and audit integration, and formulate accounting objectives and audit standards at the level of accounting management and audit integration for enterprise production cost rate, Complete the integration of enterprise cost accounting management and audit based on big data information technology. Summarizing the results of the integration of enterprise cost accounting management and audit, it is concluded that big data does not mean to change the causal relationship between the existing accounting and audit business transactions, but focuses on the scientific development and comprehensive utilization of the integration of accounting and audit. This research provides an effective reference for the integration of enterprise cost accounting management and audit.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yanrong Li
PY  - 2022
DA  - 2022/12/27
TI  - Integration Analysis of Enterprise Cost Accounting Management and Audit Based on Big Data Information Technology
BT  - Proceedings of the 2022 3rd International Conference on Big Data and Social Sciences (ICBDSS 2022)
PB  - Atlantis Press
SP  - 1133
EP  - 1140
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-064-0_118
DO  - 10.2991/978-94-6463-064-0_118
ID  - Li2022
ER  -