The impact of artificial intelligence on the audit
人工智慧對於審計實務之影響
Journal
Journal of Information Communication and Technology Auditing
Journal Volume
42
Pages
59-68
Date Issued
2020
Author(s)
Vasarhelyi, M.
Abstract
Artificial intelligence (AI) and other emerging technologies are evolving and impacting audit practice. This paper briefly discusses the impact of AI in terms of the viewpoint from the regulatory bodies, the current academic research status, the current practical AI applicationsin accounting firms, the ethical issues of AI implementation, the evolving CPA certification,and the reform of accounting education. Auditors in the digital era are to have a different mindset and skills that include AI and other emerging technologies.
Subjects
Artificial Intelligence (AI); Audit; 人工智慧; 審計
Publisher
中華民國電腦稽核協會
Type
journal article