毕业设计附件外文文献翻译：原文+译文文献出处：Chaudhuri S. Big data，cloud computing technology and the audit[J]. IT Professional Magazine, 2016, 2(4): 38-51.原文Big data，cloud computing technology and the auditChaudhuri SAbstractAt present, large data along with the development of cloud computing technology, is a significant impact on global economic and social life. Big data and cloud computing technology to modern audit provides a new technology and method of auditing organizations and audit personnel to grasp the big data, content and characteristics of cloud computing technology, to promote the further development of the modern audit technology and method.Keywords: big data, cloud computing technology, audit, advice1 Related concept1.1 Large dataThe word "data" (data) is the meaning of "known" in Latin, can also be interpreted as "fact”. In 2009, the concept of “big data” gradually begins to spread in society. The concept of "big data" truly become popular, it is because the Obama administration in 2012 high-profile announced its "big data research and development plan”. It marks the era of "big data" really began to enter the social economic life.” Big data" (big data), or "huge amounts of data, refers to the amount of data involved too big to use the current mainstream software tools, in a certain period of time to realize collection, analysis, processing, or converted to help decision-makers decision-making information available. Internet data center (IDC) said "big data" is for the sake of more economical, more efficient from high frequency, large capacity, different structures and types of data to derive value and design of a new generation of architecture and technology, and use it to describe and define the information explosion times produce huge amounts of data, and name the related technology development and innovation. Big data has four characteristics: first, the data volume is huge, jumped from TB level to the level of PB.Second, processing speed, the traditionaldata mining technology are fundamentally different. Third, many data types’pictures, location information, video, web logs, and other forms. Fourth, the value of low density, high commercial value.1.2 Cloud computing"Cloud computing" concept was created in large Internet companies such as Google and IBM handle huge amounts of data in practice. On August 9, 2006, Google CEO Eric Schmidt (Eric Schmidt) in the search engine assembly for the first time put forward the concept of "cloud computing”. In October 2007, Google and IBM began in the United States university campus to promote cloud computing technology plan, the project hope to reduce the cost of distributed computing technology in academic research, and provide the related hardware and software equipment for these universities and technical support (Michael Mille, 2009).The world there are many about the definition of "cloud computing”.” Cloud computing" is the increase of the related services based on Internet, use and delivery mode, is through the Internet to provide dynamic easy extension and often virtualized resources. American national standards institute of technology (NIST) in 2009 about cloud computing is defined as: "cloud computing is a kind of pay by usage pattern, this pattern provides available, convenient, on-demand network access, enter the configurable computing resources Shared pool resources (including network, servers, storage, applications, services, etc.), these resources can be quick to provide, just in the management of the very few and or little interaction with service providers."1.3 The relationship between big data and cloud computingOverall, big data and cloud computing are complementary to each other. Big data mainly focus on the actual business, focus on "data", provide the technology and methods of data collection, mining and analysis, and emphasizes the data storage capacity. Cloud computing focuses on "computing", pay attention to IT infrastructure, providing IT solutions, emphasizes the ability to calculate, the data processing ability. If there is no large data storage of data, so the cloud computing ability strong again, also hard to find a place; If there is no cloud computing ability of data processing, the big data storage of data rich again, and ultimately, used in practice. From a technical point of view, large data relies on the cloud computing. Huge amounts of data storage technology, massive data management technology, graphs programming model is the key technology of cloud computing, are also big data technology base. And the data will be "big", themost important is the technology provided by the cloud computing platform. After the data is on the "cloud", broke the past their segmentation of data storage, more easy to collect and obtain, big data to present in front of people. From the focus, the emphasis of the big data and cloud computing. The emphasis of the big data is all sorts of data, broad, deep huge amounts of data mining, found in the data value, forcing companies to shift from "business-driven" for "data driven”. And the cloud is mainly through the Internet, extension, and widely available computing and storage resources and capabilities, its emphasis is IT resources, processing capacity and a variety of applications, to help enterprises save IT deployment costs. Cloud computing the benefits of the IT department in enterprise, and big data benefit enterprise business management department.2 Big data and cloud computing technology analysis of the influence of the audit2.1 Big data and cloud computing technology promote the development of continuous audit modeIn traditional audit, the auditor only after completion of the audited business audit, and audit process is not audit all data and information, just take some part of the audit. This after the event, and limited audit on the audited complex production and business operation and management system is difficult to make the right evaluation in time, and for the evaluation of increasingly frequent and complex operation and management activities of the authenticity and legitimacy is too slow. Along with the rapid development of information technology, more and more audit organization began to implement continuous audit way, to solve the problem of the time difference between audit results and economic activity. However, auditors for audit, often limited by current business conditions and information technology means, the unstructured data to digital, or related detail data cannot be obtained, the causes to question the judgment of the are no specific further and deeper. And big data and cloud computing technology can promote the development of continuous audit mode, make the information technology and big data and cloud computing technology is better, especially for the business data and risk control "real time" to demand higher specific industry, such as banking, securities, insurance industry, the continuous audit in these industries is imminent.2.2 Big data and cloud computing technology to promote the application of overall audit modeThe current audit mode is based on the evaluation of audit risk to implement sampling audit. In impossible to collect and analyze the audited all economic business data, the current audit modemainly depends on the audit sampling, from the perspective of the local inference as a whole, namely to extract the samples from working on the audit, and then deduced the whole situation of the audit object. The sampling audit mode, due to the limited sample drawn, and ignored the many and the specific business activity, the auditors cannot find and reveal the audited major fraud, hidden significant audit risks. Big data and cloud computing technology for the auditor, is not only a technical means are available, the technology and method will provide the auditor with the feasibility of implementing overall audit mode. Using big data and cloud computing technology, cross-industry, across the enterprise to collect and analysis of the data, can need not random sampling method, and use to collect and analyze all the data of general audit mode. Use of big data and cloud computing technology overall audit mode is to analyze all the data related to the audit object allows the auditor to establish overall audit of the thinking mode; can make the modern audit for revolutionary change. Auditors to implement overall audit mode, can avoid audit sampling risk. If could gather all the data in general, you can see more subtle and in-depth information, deep analysis of the data in multiple perspectives, to discover the hidden details in the data information of value to the audit problem. At the same time, the auditor implement overall audit mode, can be found from the audit sampling mode can find problems.2.3 Big data and cloud computing technology for integrated application of the audit resultsAt present, the auditor audit results is mainly provided to the audit report of the audited, its format is fixed, single content, contains less information. As the big data and cloud computing technology is widely used in the audit, the auditor audit results in addition to the audit report, and in the process of audit collection, mining, analysis and processing of large amounts of information and data, can be provided to the audited to improve management, promote the integrated application of the audit results, improve the comprehensive application effect of the audit results. First of all, the auditor in the audit to obtain large amounts of data and related information of summary and induction, financial, business and find the inner rules of operation and management etc, common problems and development trend, through the summary induces a macroscopic and comprehensive strong audit information, to provide investors and other stakeholders audited data prove that, correlation analysis and decision making Suggestions, thus promoting the improvement of the audited management level. Second, auditors by using big data and cloud computing technology can be the same problem in different category analysis and processing, from a differentAngle and different level of integration of refining to satisfy the needs of different levels. Again, the auditor will audit results for intelligent retained, by big data and cloud computing technology, to regulation and curing the problem in the system, in order to calculate or determine the problem developing trend, an early warning of the auditees.3 Big data and cloud computing technology promote the relationship between the applications of evidenceAuditors in the audit process should be based on sufficient and appropriate audit evidence audit opinion, and issue the audit report. However, under the big data and cloud computing environment, auditors are faced with both a huge amount data screening test, and facing the challenge of collecting appropriate audit evidence. Auditors when collecting audit evidence, the traditional thinking path is to collect audit evidence, based on the causal relationship between the big data analysis will be more use of correlation analysis to gather and found that the audit evidence. But from the perspective of audit evidence found, because of big data technology provides an unprecedented interdisciplinary, quantitative dimensions available, made a lot of relevant information to the audit records and analysis. Big data and cloud computing technology has not changed the causal relationship between things, but in the big data and cloud computing technology the development and use of correlation, makes the analysis of data dependence on causal logic relationship is reduced, and even more inclined to application based on the analysis of correlation data, on the basis of correlation analysis of data validation is large, one of the important characteristics of cloud computing technology. In the big data and cloud computing environment, the auditor can collect audit evidence are mostly electronic evidence. Electronic evidence itself is very complex, and cloud computing technology makes it more difficult to obtain evidence of the causal. Auditors should collect from long-term dependence on cause and effect and found that the audit evidence, into a correlation is used to collect and found that the audit evidence.译文大数据、云计算技术与审计Chaudhuri S摘要目前，大数据伴随着云计算技术的发展，正在对全球经济社会生活产生巨大的影响。