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Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession
Australian Accounting Review ( IF 2.680 ) Pub Date : 2020-05-20 , DOI: 10.1111/auar.12305 Michael Kend 1 , Lan Anh Nguyen 1
Australian Accounting Review ( IF 2.680 ) Pub Date : 2020-05-20 , DOI: 10.1111/auar.12305 Michael Kend 1 , Lan Anh Nguyen 1
Affiliation
The aim of this exploratory research study is to obtain the views of relevant stakeholders in relation to the impact big data analytics (BDA), artificial intelligence (AI) and robotics have had in Australia on the audit and assurance services market. Views are also sought on the impact or potential for impact of blockchain technologies. This paper reports findings from interviews and/or focus groups with 20 individuals representing key stakeholders in the market for audit and assurance services in Australia. Via a synthesis of these stakeholder perceptions and a review of the relevant accounting literature, the study finds that, overall, the impact of BDA, robotics and AI on auditing is seen as positive. BDA takes auditors away from manual, intensive tasks, and gives them more time to apply their minds and skills to more critical evaluation‐type work or key audit judgements. Participants also highlighted the need for regulators and standard setters to keep on track with the fast‐paced IT, automation evolution in the auditing field. Finally, and surprisingly given the attention surrounding blockchain technologies, the participants in this study seemed unconvinced of the application of blockchain technologies in auditing practice.
中文翻译:
大数据分析和其他新兴技术:对澳大利亚审计和鉴证行业的影响
这项探索性研究的目的是,就大数据分析(BDA),人工智能(AI)和机器人技术在澳大利亚对审计和鉴证服务市场产生的影响,征求相关利益相关者的意见。还寻求关于区块链技术的影响或潜在影响的观点。本文报告了来自访谈和/或焦点小组的调查结果,这些访谈代表了澳大利亚审计和鉴证服务市场上主要利益相关者的20个人。通过综合这些利益相关者的看法并回顾相关的会计文献,研究发现,总体而言,BDA,机器人技术和AI对审计的影响是积极的。BDA使审核员摆脱了繁重的手动工作,并给他们更多时间将他们的思想和技能运用到更关键的评估类型工作或关键审计判断上。与会人员还强调,监管机构和标准制定者需要与审计领域中快速发展的IT和自动化发展保持同步。最后,令人惊讶的是,围绕区块链技术的关注,这项研究的参与者似乎不相信区块链技术在审计实践中的应用。
更新日期:2020-05-20
中文翻译:
大数据分析和其他新兴技术:对澳大利亚审计和鉴证行业的影响
这项探索性研究的目的是,就大数据分析(BDA),人工智能(AI)和机器人技术在澳大利亚对审计和鉴证服务市场产生的影响,征求相关利益相关者的意见。还寻求关于区块链技术的影响或潜在影响的观点。本文报告了来自访谈和/或焦点小组的调查结果,这些访谈代表了澳大利亚审计和鉴证服务市场上主要利益相关者的20个人。通过综合这些利益相关者的看法并回顾相关的会计文献,研究发现,总体而言,BDA,机器人技术和AI对审计的影响是积极的。BDA使审核员摆脱了繁重的手动工作,并给他们更多时间将他们的思想和技能运用到更关键的评估类型工作或关键审计判断上。与会人员还强调,监管机构和标准制定者需要与审计领域中快速发展的IT和自动化发展保持同步。最后,令人惊讶的是,围绕区块链技术的关注,这项研究的参与者似乎不相信区块链技术在审计实践中的应用。