论智能会计模式下审计工作存在的问题及对策  

On the problems and countermeasures of audit work under the intelligent accounting model

作　　者：张莉[1] Zhang Li(Jiangxi University of Finance and Economics,Nanchang,Jiangxi,330013)

机构地区：[1]江西财经大学,江西南昌330013

出　　处：《市场周刊》2024年第1期121-124,共4页Market Weekly

摘　　要：传统的会计工作模式已经不再适用于审计工作的开展,企业若想真正提高自身的竞争力,需要充分引入智能会计模式,提高审计水平,为企业未来发展奠定基础。随着科学技术的不断发展,智能会计模式引起人们的广泛关注,越来越多企业利用这一模式对内部财务进行了合理管控,但是智能会计模式下审计工作的开展依然存在诸多问题。基于此,文章对这些问题进行了分析,并提出了相应对策,旨在为后续审计工作的开展提供参考。The traditional accounting work mode is no longer applicable to the conduct of audit work.If enterprises want to truly im-prove their competitiveness,they need to fully introduce intelligent accounting mode to improve audit level and lay a foundation for the fu-ture development of enterprises.With the continuous development of science and technology,the intelligent accounting model has attracted extensive attention.More and more enterprises have used this model to conduct reasonable control of internal finance.However,there are still some problems in the development of audit work under the intelligent accounting mode.Based on this,this article analyzes these problems and proposes corresponding countermeasures,aiming to provide reference for the subsequent development of audit work.

关 键 词：智能会计 审计工作 问题与对策 

分 类 号：F239.4[经济管理—会计学]