| ACKNOWLEDGEMENTS | 第4-5页 |
| ABSTRACT | 第5-6页 |
| 摘要 | 第7-16页 |
| Chapter I Introduction | 第16-20页 |
| 1.1. Background of research | 第16-17页 |
| 1.2. Purpose and significance of research | 第17-18页 |
| 1.3. Methods of research | 第18页 |
| 1.4. Content of research | 第18-20页 |
| Chapter II General view on big data audit research | 第20-32页 |
| 2.1. The essence of national audit defense | 第20页 |
| 2.2. The combination of information technology and auditing operation mode | 第20-23页 |
| 2.3. The definition of big data audit | 第23-25页 |
| 2.4. Characteristic advantages of big data audit | 第25-32页 |
| 2.4.1. Carrier of content in audit object is changed into electronic data | 第25-26页 |
| 2.4.2. Data analysis becomes the core of audit method | 第26-28页 |
| 2.4.3. New audit techniques | 第28-29页 |
| 2.4.4. Emphasize systematic audit thinking | 第29-30页 |
| 2.4.5. The organization and management method of audit is different | 第30-32页 |
| Chapter III Big data audit case study: taking Audit Office of Guangdong Provinceas an example | 第32-39页 |
| 3.1. Backgrounds | 第32-33页 |
| 3.2. Exploration of implementing big data audit in the department budget | 第33-38页 |
| 3.2.1. Clarifying the thinking and organization form of audit | 第33-34页 |
| 3.2.2. Establishment of data acquisition mechanism | 第34-35页 |
| 3.2.3. Breaking information system, analyzing data structure | 第35-36页 |
| 3.2.4. Construction of audit data analysis model | 第36-37页 |
| 3.2.5. Fruitful results | 第37-38页 |
| 3.3. Enlightenment of success of Guangdong Audit Office | 第38-39页 |
| Chapter IV Theoretic basis for promoting big data audit | 第39-43页 |
| 4.1. Strategic thoughts of resource school and entrepreneur school | 第39页 |
| 4.2. Core ability of audit offices | 第39-40页 |
| 4.3. The strategic management process and frame of propelling digital audit | 第40-43页 |
| Chapter V Environmental analysis for promoting big data audit | 第43-63页 |
| 5.1. Opportunity for promoting big data audit | 第43-48页 |
| 5.1.1. Audit offices are facing the pressure of realizing full-cover of auditsupervision | 第43-44页 |
| 5.1.2. Traditional audit measures can hardly function any more | 第44-46页 |
| 5.1.3. Big data is important strategic resource of national audit | 第46-47页 |
| 5.1.4. Audit big data analysis shall be an important strategic skill ofnational audit | 第47-48页 |
| 5.2. Advantages for promoting big data audit | 第48-50页 |
| 5.2.1. Audit offices have convenient conditions for obtaining electronicdata | 第48页 |
| 5.2.2. Information technology is widely used in audit | 第48-50页 |
| 5.2.3. Information equipment has been developed to a high level | 第50页 |
| 5.3. Risks for promoting the big data audit | 第50-56页 |
| 5.3.1. Risks for data acquisition and data compilation | 第50-52页 |
| 5.3.2. Risk in the aspects of data analysis and result application | 第52-55页 |
| 5.3.3. Risk of data security being threatened | 第55-56页 |
| 5.4. Cause of audit risk of big data | 第56-58页 |
| 5.4.1. Relevant requirements about audit of big data are not embodied inAudit Law | 第56页 |
| 5.4.2. Provisions on data storage and sharing are unscientific | 第56-57页 |
| 5.4.3. Audit organization method does not adapt big data environment | 第57页 |
| 5.4.4. Insufficient knowledge reserve of auditor | 第57-58页 |
| 5.5. Obstacles for big data audit | 第58-63页 |
| 5.5.1. Audit mode heavily depends on the path | 第58页 |
| 5.5.2. Audit offices lack versatile personnel | 第58-59页 |
| 5.5.3. Operation mechanism needs optimization | 第59-60页 |
| 5.5.4. Audit information system need perfection | 第60-61页 |
| 5.5.5. Audit data resource and approaches are not rich | 第61-63页 |
| Chapter VI Measures and suggestions for promoting big data audit | 第63-74页 |
| 6.1. Strengthen organization leadership | 第64页 |
| 6.2. Build core ability | 第64-66页 |
| 6.3. Develop analysis platform | 第66-68页 |
| 6.4. Make promoting path | 第68-69页 |
| 6.5. Strengthen personnel training | 第69页 |
| 6.6. Consummate implementation method | 第69-71页 |
| 6.7. Use incentive mechanism | 第71-72页 |
| 6.8. Establish organization culture | 第72页 |
| 6.9. Highly regard information safety | 第72-74页 |
| Chapter VII Conclusion | 第74-76页 |
| REFERENCE | 第76-78页 |
