數(shù)字化賦能會(huì)計(jì)師事務(wù)所降低審計(jì)風(fēng)險(xiǎn)的路徑研究
會(huì)計(jì)之友
頁(yè)數(shù): 6 2022-09-26
摘要: 伴隨科技的飛速發(fā)展,數(shù)字技術(shù)在各領(lǐng)域的應(yīng)用已趨成熟。依托數(shù)字化轉(zhuǎn)型賦能企業(yè)發(fā)展,打造未來(lái)競(jìng)爭(zhēng)新優(yōu)勢(shì),是助力我國(guó)經(jīng)濟(jì)高質(zhì)量發(fā)展的必由之路。審計(jì)主體可通過(guò)積極適應(yīng)外部環(huán)境、及時(shí)了解被審計(jì)單位變化,利用數(shù)據(jù)賦能審計(jì)實(shí)現(xiàn)審計(jì)過(guò)程與結(jié)果的提質(zhì)增效,進(jìn)而降低審計(jì)風(fēng)險(xiǎn)。文章以致同會(huì)計(jì)師事務(wù)所為例,探究數(shù)字化轉(zhuǎn)型賦能會(huì)計(jì)師事務(wù)所降低審計(jì)風(fēng)險(xiǎn)的路徑。研究發(fā)現(xiàn):審計(jì)主體(會(huì)計(jì)師事務(wù)所)的數(shù)字化轉(zhuǎn)型... (共6頁(yè))