Research on CPA Auditing Reform Strategy Under the Background of Artificial Intelligence

摘要

With the rapid development of artificial intelligence, big data and cloud computing, especially the development and application of financial intelligent robots, the accounting and auditing industries are facing unprecedented challenges. Many past predictions about artificial intelligence have turned into realities. As accountants and auditors, what they need to think carefully is that where are the accounting and auditing heading for in the context of artificial intelligence (AI), cloud computing and big data ("smart. cloud. data" for short). This paper aims to analyze the aspects and logical relations of the influence that artificial intelligence have on accounting and auditing under the background of the development of new technology based on artificial intelligence, and to design and propose the reform strategies for accounting firms (CPAs), thus to provide valuable decision-making references for auditing changes of accounting firms (CPAs).