Vasarhelyi, M.M.VasarhelyiSHENG-FENG HSIEH2022-09-302022-09-3020202073-090Xhttps://www.AiritiLibrary.com/Publication/Index/2073090X-202008-202009230014-202009230014-59-68https://scholars.lib.ntu.edu.tw/handle/123456789/623306Artificial 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.Artificial Intelligence (AI); Audit; 人工智慧; 審計journal article