This analysis reveals how big data technology improves efficiency in financial audits, suggesting significant advancements in risk identification and audit coverage.
Key Points
The comprehensive technical efficiency of big data audit projects is significantly higher than traditional audits.
Big data technology enhances efficiency mainly by increasing pure technical efficiency by 0.214.
The DEA-BCC model was used to measure efficiency in 27 audit projects, highlighting input-output relationships.
Findings provide theoretical and practical guidance for improving audit efficiency through digital transformation.