“RPA+AI”技术应用背景下的审计职业教育培训创新研究  

Research on the Innovation of Audit Vocational Education and Training under the Background of RPA and AIApplication

作　　者：芮欣雅 Rui Xinya(Nanjing Audit University,Nanjing Jiangsu 211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《对外经贸》2025年第3期149-152,共4页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：随着被审计单位财务信息化进程的加速发展,大数据审计已成为审计行业发展的必然趋势。机器人流程自动化和人工智能作为大数据审计的两项关键支撑技术,对推动审计自动化和审计智能化变革具有重要意义。通过分析机器人流程自动化和人工智能技术的区别与联系,以及这两种技术在审计工作中的融合应用,探讨了审计从业人员亟需培养的新型职业能力素养。同时,从培训内容、教学模式、师资建设以及综合能力等维度,深入探究了审计职业教育培训的多种创新路径,为培养适应当下审计行业需求的高素质专业化审计人才提供实践和理论层面的参考。With the accelerated development of the financial informatization process in audit entities,Big Data Auditing has become an inevitable trend in the development of the audit industry.Robotic Process Automation(RPA)and Artificial Intelligence(AI)are two key supporting technologies of Big Data Auditing and are of great significance in promoting the automation and intelligent transformation of auditing.By analyzing the differences and connections between Robotic Process Automation(RPA)and Artificial Intelligence(AI)technologies,as well as the integrated application of these two technologies in auditing work,to explore the new professional competencies that audit practitioners urgently need to develop.Additionally,by exploring multiple innovative approaches in audit vocational education and training from the dimensions of training content,teaching models,faculty development,and comprehensive capabilities,it provides practical and theoretical references for cultivating high-quality,specialized auditing talents that meet the current demands of the auditing industry.

关 键 词：审计职业教育培训 机器人流程自动化 人工智能 大数据审计 

分 类 号：G726[文化科学—成人教育学]