數(shù)字經(jīng)濟(jì)背景下會(huì)計(jì)師事務(wù)所審計(jì)轉(zhuǎn)型研究

［摘 要］數(shù)字經(jīng)濟(jì)的迅猛增長(zhǎng)給會(huì)計(jì)師事務(wù)所帶來(lái)了新的機(jī)遇與挑戰(zhàn)，會(huì)計(jì)師事務(wù)所需要對(duì)現(xiàn)有審計(jì)業(yè)務(wù)模式進(jìn)行革新，主動(dòng)實(shí)施數(shù)字化轉(zhuǎn)型策略。本文在數(shù)據(jù)經(jīng)濟(jì)背景下，分析了數(shù)字經(jīng)濟(jì)對(duì)會(huì)計(jì)師事務(wù)所審計(jì)的影響，指出了數(shù)字經(jīng)濟(jì)背景下會(huì)計(jì)師事務(wù)所轉(zhuǎn)型面臨的問(wèn)題并提出應(yīng)對(duì)策略。

［關(guān)鍵詞］數(shù)字經(jīng)濟(jì)；會(huì)計(jì)師事務(wù)所；審計(jì)轉(zhuǎn)型

doi：10.3969/j.issn.1673-0194.2024.21.018

［中圖分類(lèi)號(hào)］F239 ［文獻(xiàn)標(biāo)識(shí)碼］A ［文章編號(hào)］1673-0194（2024）21-0068-04

0     引 言

大數(shù)據(jù)、人工智能、云計(jì)算、區(qū)塊鏈等數(shù)字技術(shù)的發(fā)展，推動(dòng)了我國(guó)數(shù)字經(jīng)濟(jì)化的全面布局，數(shù)字經(jīng)濟(jì)已經(jīng)成為推動(dòng)我國(guó)經(jīng)濟(jì)高質(zhì)量發(fā)展的重要力量。（剩余4843字）