摘要
在数字化经济背景下,新一代数字科技将融入各个领域,审计行业也不例外。数字科技的引入将会使一大批审计人员从基础工作中解放出来。当前,许多会计师事务所开始运用机器人帮助处理日常事务,2017年德勤会计师事务所正式推出“小勤人”财务机器人,2019年立信会计师事务所推出SACP智能审计云平台。
In the context of the digital economy,a new generation of digital technologies will be integrated into various sectors,including the audit profession.The introduction of digital technologies will free a large number of those engaged in audit practice from basic audit work.Currently,many accounting firms have started to use robots to deal with daily tasks.However,there has been little research on the application of audit robots in accounting firms,not to mention the research on the human-machine collaborative audit in accounting firms.Therefore,this article particularly focuses on the importance of human-machine collaborative audit in accounting firms,and tries to explore the human-machine collaborative audit mode and implementation path,so as to provide some suggestions for the specific application of audit robots in accounting firms.
出处
《中国注册会计师》
北大核心
2022年第6期59-63,3,共6页
The Chinese Certified Public Accountant
基金
国家自然科学基金项目“考虑参与方信息不对称及参与方行为的平台定价研究”(71671036)。
