Strategic research on improving accounting audit quality and risk control using big data
Bibliographic record
Abstract
One of the urgent challenges in auditing today is preventing accounting management risk. This study integrates big data auditing technology to enhance audit quality by developing an audit risk assessment index system based on material misstatement risk and inspection risk. By combining the hierarchical analysis and entropy weighting methods to assign risk indicators, the accounting audit risk index for Company Z was calculated using a multi-level fuzzy comprehensive evaluation method and regression analysis to examine impact factors. Empirical evidence shows that the overall expected audit risk is 0.412—indicating a low to average risk level—with significant correlations between the previous year’s audit opinion, audit fee, and other factors such as the largest shareholder’s holding, board size, percentage of independent directors, operating income growth, net profit, and the audit environment. The study focuses on developing effective prevention and response strategies in the era of big data and offers recommendations to reduce potential auditing risks.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.015 | 0.036 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.004 | 0.006 |
| Science and technology studies | 0.001 | 0.002 |
| Scholarly communication | 0.006 | 0.009 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".