智慧风险审计变革  

Intelligent risk audit reform

作　　者：周可可 Zhou Keke(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《市场周刊》2022年第11期151-154,共4页Market Weekly

摘　　要：在当今信息化时代,企业运营模式推陈出新,财会业务也日益复杂。会计师事务所作为资本市场的看门人,在大数据、区块链、人工智能、云计算等智能环境的依托下,应当理解并运用这些先进技术,用大数据辅助评估重大错报风险,用区块链技术实现取证可追溯、审计实时性,用人工智能完成结构性、重复化工作,用云计算优化审计资源共享系统。智慧风险审计应以风险导向审计的思想体系为核心,用先进技术丰富审计方法,提高审计效率.In today’s information age, the enterprise operation mode innovation, accounting business is increasingly complex.As gatekeepers of the capital markets, accounting networks and associations should understand and apply advanced technologies in an intelligent environment such as big data, blockchain, artificial intelligence and cloud computing, using big data to assess the risk of major misstatement, using blockchain technology to achieve traceability of evidence collection, real-time audit, using artificial intelligence to complete structural and repetitive work, and using cloud computing to optimize the audit resource sharing system.Intelligent risk audit should take the risk-oriented audit ideology as the core, enrich audit methods with advanced technology, and improve audit efficiency.

关 键 词：智慧审计 大数据 区块链 人工智能 云计算 

分 类 号：F239.4[经济管理—会计学]