关键词: 数据基础审计模式, 数字技术, 审计供给侧改革

Abstract: The traditional audit approach restricts the audit supply, which is incompatible with the increasing diversified audit demands of the economic society. Therefore, the supply-side reform of auditing is imperative. Digital technologies have injected strong driving forces into the supply-side reform of auditing, stimulating the transformation and upgrading of the audit approach from the traditional to the data-based. However, we are faced with such challenges as the heavy tasks of the construction of the audit data standard system, the auditors'digital technology ability not fully meeting the demands of the data-based audit approach, the changes of the auditing organizations, and so on. Therefore, we should push forward the construction of the audit data standard system, construct the audit personal training system that fit for the data-based audit approach, improve the scientificity and adaptability of audit organization means, and perfect the ethical norms applicable in data-based auditing.

Key words: data-based audit approach, digital technology, supply-side reform of audit