id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-31696	Liu, Yichang	Audit Innovation, Opportunities, And Challenges in The Era of Big Data	2025	5	.pdf	application/pdf	4005	177	35	Research and establish a big data audit methodology system that balances risk and return, with a positive net return, by examining the business flow of the audited entity through information flow, data flow, and digital flow to solidify the foundation of big data audit [9]. Encourage the study of alternative variables for big data audit and establish relevant empirical models, which will help to test the mechanism, path, and effectiveness of big data audit [10].	cache/fbem-31696.pdf	txt/fbem-31696.txt