inly focus on "data", provide the technology and methods of data collection, mining and analysis; puting technology focusing on "computing", providing IT solutions. Big data and puting technology can promote the development of continuous audit mode, the overall audit mode of application, the audit results prehensive application, the application of related evidence, the development of efficient data audit and the development of large data auditor. Strengthen big data and puting technology measures of audit applications include set up long-term development strategy, accelerate the construction of the audit regulations, establish a platform, to strengthen research and development and improve the utilization ability. РKeywords: big data puting data mining impact on the audit policy Suggestions
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