数字化技术赋能企业财会审计工作的实践路径  

Digital technology empowers the practice path of enterprise accounting audit work

作　　者：李娇 Li Jiao(Shaanxi University of International Trade&Commerce,Xi'an,Shaanxi,712046)

机构地区：[1]陕西国际商贸学院,陕西西安712046

出　　处：《市场周刊》2024年第17期139-142,共4页Market Weekly

摘　　要：为了探索数字化技术在企业财会审计工作中的应用及其实践路径,本研究采用理论分析和案例研究的方法,深入分析了数据分析理论和人工智能在审计领域的理论基础及应用,探讨了数字化技术对企业财会审计效率、成本、风险管理以及决策支持的影响。研究结果表明,数字化技术能够显著提升审计效率和准确性,有助于企业更有效地进行风险管理和内控建设,同时为企业决策提供强有力的支持。基于数字技术的挑战,提出了相应的实践路径,旨在为企业和审计机构提供指导,推动企业财会审计工作在数字化时代的发展与创新。In order to explore the application and practice path of digital technology in enterprise finance and accounting audit,this study employs a blend of theoretical discourse and empirical case studies,meticulously examines the foundational theories and practical applications of data analytics and artificial intelligence in auditing processes.It delves into the ramifications of digital advancements on the operational efficiency,cost-effectiveness,risk mitigation,and decision-support mechanisms within enterprise accounting and auditing frameworks.Findings from this study underscore the pivotal role of digital technology in enhancing the precision and efficiency of auditing endeavors.This technological empowerment enables more robust risk management strategies and the reinforcement of internal controls,simultaneously bolstering the decision-making capabilities of corporations.In light of the challenges poised by digital innovation,this paper proposes strategic pathways for its application,aiming to furnish businesses and auditing entities with actionable insights.The ultimate goal is to catalyze the evolution and innovative advancement of corporate accounting and auditing practices in the digital age.

关 键 词：数字化技术 企业财会审计 实践路径 

分 类 号：F239.4[经济管理—会计学] F273.1[经济管理—国民经济]