摘要：伴随信息技术的高速发展，大数据技术的产生及广泛的运用为审计的发展提供了新思路。政府审计在国家治理现代化进程中具有重要作用，大数据给政府审计带来了重大机遇，大数据审计则是实现“审计全覆盖”战略需求的必由之路。在大数据的推动下，政府审计的准确度、有效性得到了提升，但始终面临着随之而来的挑战和制约。因而，如何在务实大数据审计的理论基础上分析政府审计现状，找出存在问题及漏洞，降低政府审计的风险，建立安全防御机制成为亟需解决的主要矛盾。同时，进一步完善法律法规、加快培养高素质审计人才也成为推动政府审计发展的关键。

关键词：大数据审计 政府审计 审计全覆盖

Abstract：With the rapid development of information technology,the emergence and extensive application of big data technology provides a new path for the development of audit.Government audit plays an important role in the process of national governance modernization.Big data brings great opportunities to government audit,and audit big data is the only way to realize the strategic demand of "full audit coverage".Driven by big data, the accuracy and effectiveness of government audit have been improved, but it is inevitable that it will bring benefits to government audit while facing multiple challenges and constraints.Therefore, how to change the status quo of government audit on the basis of practicalbig data audit theory, find out the problems, reduce the risk of government audit,and establish security defense mechanism has become the main contradiction to be solved. Meanwhile, improving laws and regulations and accelerating the cultivation of high-quality audit talents have also become the key to promote the development of government audit.

Key words：Big data audit；government audit；Full audit coverage