E3S Web Conf.
Volume 214, 20202020 International Conference on Energy Big Data and Low-carbon Development Management (EBLDM 2020)
|Number of page(s)||5|
|Section||Big Data Analysis Application and Energy Consumption Research|
|Published online||07 December 2020|
Research on Application of Big Data in Local Government Debt Audit
Department of Economics and Management, Longdong college, Gansu Qingyang, China
While big data provides massive information for auditing work, it also changes the specific requirements of audit procedures. The pressure of economic downward has increased the concealment of local government debt risks in China, hence the requirements for its audit have increased accordingly. This paper combines the method of investigation and theoretical analysis to study the status quo of local government debt. Based on big data, the audit procedure of local government debt is designed in order to provide a reference for actual government debt audit work.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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