大数据审计对我国审计市场的影响与应对

Impacts of Audit with Big Data Technology on Audit Market in China

作为一种全新的审计模式,大数据审计正在蓬勃发展。它会对我国审计市场产生哪些影响?我们如何应对?本文认为,大数据审计至少会对审计市场产生如下六个方面的影响:事务所两极分化会加速;技术型、复合型、专家型人才的需求量会大增;审计成本中人员成本及固定成本比重会大幅度上升;审计与非审计业务的界限会越来越模糊;审计在资源配置中的作用会大幅度提升;中国审计的国际话语权会日益提升。针对大数据审计的上述影响,本文分别从事务所层面和监管层面提出了一些应对建议。

As a new audit method,the audit with the big data technology has developed rapidly. How will it impact the audit market in China?What measures should we take as a response?This article finds thatthe audit with the big data technologywill impact the audit marketat least in six aspects:thepolarized development ofaccounting firms will accelerate;the demands for technical talents, inter-disciplinary talents andspecialized talents will grow significantly;the human resource costsand fixed costswill account for a much bigger proportion in the total audit costs;the boundaries between auditing and nonauditing services will become increasingly blurred;the role of audit in resource allocationwill become more important;the Chinese CPA profession will have a bigger say in the global accountancy profession. In terms of such impacts,this article puts forwardsome suggestions from the perspectives of accounting firms and regulators.