Robotic process automation (RPA) has been widely adopted in many industries, including the accounting industry, to automate well-defined and repetitive tasks; however, its application to auditing has lagged behind because of the unique nature of this industry. This study applies RPA in the auditing area. An RPA framework is proposed that frees auditors from doing repetitive and low-judgment audit tasks and enables them to focus on tasks that require professional judgment. This paper also demonstrates the feasibility of RPA by implementing a pilot project that applies RPA to the confirmation process.

中文翻译：

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在审核中应用机器人流程自动化（RPA）：框架

机器人流程自动化（RPA）已在包括会计行业在内的许多行业中广泛采用，以使定义明确的重复性任务自动化。但是，由于该行业的独特性，其在审计中的应用落后。本研究将RPA应用于审计领域。提出了一个RPA框架，该框架使审核员免于执行重复性和低判断性的审核任务，并使他们能够专注于需要专业判断的任务。本文还通过实施将RPA应用于确认过程的试点项目来证明RPA的可行性。