The Impact of Artificial Intelligence on the Audit

人工智慧對於審計實務之影響

Miklos A. Vasarhelyi ； Sheng-Feng Hsieh

《電腦稽核》 42期 (2020/08) Pp. 59-68

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.

關鍵字

Artificial Intelligence (AI) ； Audit

並列摘要

人工智慧與新興科技正在改變審計實務之運行。本文將簡短由審計準則制定機關之觀點、相關學術研究、現行會計師事務所之人工智慧應用、人工智慧運用之倫理議題、以及變革中的會計師認證制度與會計教育等不同層面來探討人工智慧對於未來審計實務之影響，也提倡身處數位時代的審計從業人員應該具備人工智慧以及新興科技的能力。

並列關鍵字

人工智慧 ； 審計

參考文獻

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