https://scholars.lib.ntu.edu.tw/handle/123456789/623306
標題: | The impact of artificial intelligence on the audit 人工智慧對於審計實務之影響 |
作者: | Vasarhelyi, M. SHENG-FENG HSIEH |
關鍵字: | Artificial Intelligence (AI); Audit; 人工智慧; 審計 | 公開日期: | 2020 | 出版社: | 中華民國電腦稽核協會 | 卷: | 42 | 起(迄)頁: | 59-68 | 來源出版物: | Journal of Information Communication and Technology Auditing | 摘要: | 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. |
URI: | https://www.AiritiLibrary.com/Publication/Index/2073090X-202008-202009230014-202009230014-59-68 https://scholars.lib.ntu.edu.tw/handle/123456789/623306 |
ISSN: | 2073-090X |
顯示於: | 會計學系 |
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