Abstract The case explores the regulatory and technical guidance related to auditing inventories and asks you to leverage technology by utilizing automated systems to aid in the traditional count of inventory. You are asked to assess management’s assertions related to quantities of inventory on hand in both a manual and computerized context. Specifically, you are asked to perform a count of inventory as part of the audit of a retail automotive parts company. As part of the audit, you are introduced to automated counting software, which aids in the audit of inventory. The use of such software can improve the accuracy of inventory counts, increase the timeliness of reporting, increase efficiency in fieldwork, decrease travel demands and disruption to the auditee, and, lastly, provide more documentation and audit evidence. You are also introduced to machine learning, the related deficiencies, and the need to exercise professional judgment to identify software mistakes that result in over and undercounting items, further emphasizing the need for subsequent review in the audit process.

中文翻译：

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审计的新细节：盘点中的技术创新

摘要该案例探讨了与审核库存有关的法规和技术指导，并要求您通过利用自动化系统来帮助传统库存盘点来利用技术。要求您在手动和计算机环境下评估与库存数量有关的管理层主张。具体来说，在零售汽车零部件公司的审计中，要求您进行库存盘点。作为审核的一部分，向您介绍了自动盘点软件，该软件可帮助审核库存。使用此类软件可以提高库存计数的准确性，提高报告的及时性，提高现场工作的效率，减少差旅需求和对被审核方的干扰，最后提供更多的文档和审核证据。