在总结相关文献的基础上，本文论证了PDCA循环应用于审计数据分析的可行性，并设计了一种基于PDCA循环的审计数据分析流程，确立了审计数据分析的研究技术、方法和基本模型，旨在为审计数据分析提供一种新的可行性方法。%Based on summarizing the relevant literature , the feasibility of using PDCA cycle theory to analyze the audi-ting data is demonstrated.Under this premise, a set of auditing data analysis process is designed based on PDCA cycle , and the research techniques , methods and basic model are established to provide a new feasible method to auditing data analysis.
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