摘要
秉持"科技强审"理念,借力审计科技赋能,在审计中引入无人机技术,发展无人机审计,强化行业的数字化、智能化和远程化,预期可重塑现有的审计流程和审计业态,提高审计工作的效率和效果,降低审计成本,由此系统地应对行业发展的痛点和难点.本文研究建议:在注册会计师行业积极发展无人机审计,应树立审计科技下的执业新观念,适时评估和修订行业制度和准则,推进无人机审计专用的软硬件研发、生产和市场建设,以及启动无人机审计专门人才的培养,设立事务所内专职的组织机构.
Abstract
According to this article,the use of drones in audit process can advance effectively the digital,smart and remote working development of the accountancy profession,rebuild existing audit process and business form,improve audit efficiency and effect,and lower audit cost,which can also be used to solve the development problems and challenges faced by the accountancy profession.
基金项目
教育部人文社会科学研究规划基金(18YJA790073)
NETL
NSTL
万方数据