数智化赋能会计师事务所审计质量提升路径探究  

Explore the path of enhancing audit quality in accounting firms empowered by digitization

作　　者：厉赛赛 Li Saisai(Kingdee Software(China)Co.,Ltd.,Hangzhou Branch,Hangzhou,Zhejiang,310000)

机构地区：[1]金蝶软件(中国)有限公司杭州分公司,浙江杭州310000

出　　处：《市场周刊》2025年第8期100-104,共5页Market Weekly

摘　　要：在数字化转型背景下,会计师事务所作为专业服务机构,其审计质量的提升对保障企业健康运营、维护市场经济秩序具有重要意义。数智化赋能不仅为审计行业带来了前所未有的机遇,也对其提出了更高的挑战。文章主要结合数智化赋能会计师事务所审计质量提升价值机理和主要思路进行分析,提出数智化赋能会计师事务所审计质量提升的有效路径,从而促进会计师事务所的持续发展。In the context of digital transformation,as a professional service institution,the improvement of audit quality by accounting firms is of great significance for ensuring the healthy operation of enterprises and maintaining market economic order.The empowerment of digitalization not only brings unprecedented opportunities to the auditing industry,but also poses higher challenges to it.This article mainly combines the value mechanism and main ideas of digital empowerment of audit quality improvement in accounting firms,analyzes the key points of digital empowerment of audit quality development in accounting firms,and proposes an effective path for digital empowerment of audit quality improvement in accounting firms,thereby promoting their sustainable development.

关 键 词：数智化 会计师事务所 审计质量 

分 类 号：F239.4[经济管理—会计学] TP399[经济管理—国民经济]