人工智能背景下注册会计师审计发展的思考

Thoughts on the development of CPA auditing under the background of artificial intelligence

随着人工智能在各领域的应用,注册会计师行业也受到了影响,传统审计工作中烦琐和复杂的程序逐渐被人工智能信息技术所取代。论文通过理论阐述人工智能的含义,探讨人工智能对注册会计师审计的影响,并提出一些更好的建议和对策,从而积极应对人工智能给注册会计师审计带来的影响,更好地促进审计工作的顺利开展。

With the application of artificial intelligence(AI)in various fields,the CPA industry has also been affected.The complicated,tedious procedures in traditional auditing work have gradually been replaced by AIpowered technology.This paper discusses the mean-ing of AI through theory,analyzes its influence on the audit of CPA,and puts forward some better suggestions and countermeasures,so as to better promote the smooth development of the audit work under the impact of AI on the work of CPA.