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題名:The Impact of Artificial Intelligence on the Audit
書刊名:電腦稽核
作者:Vasarhelyi, Miklos A.Hsieh, Sheng-feng
出版日期:2020
卷期:42
頁次:頁59-68
主題關鍵詞:人工智慧審計Artificial intelligenceAIAudit
原始連結:連回原系統網址new window
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  • 點閱點閱:4
期刊論文
1.Zhaokai, Y.、Moffitt, K. C.(2019)。Contract analytics in auditing。Accounting Horizons,33(3),111-126。  new window
2.Appelbaum, D.、Nehmer, R.(2017)。The Coming Disruption of Drones, Robots, and Bots: How Will it Affect CPAs and Accounting Practice?。CPA Journal,87(6),40-44。  new window
3.Appelbaum, D.、Nehmer, R.(2017)。Using Drones in Internal and External Audits: An Exploratory Framework。Journal of Emerging Technologies in Accounting,14(1),99-113。  new window
4.Bowling, S.、Meyer, C.(2019)。How we Successfully Implemented AI in Audit。Journal of Accountancy,227(5),26-28。  new window
5.Brown-Liburd, H.、Vasarhelyi, M. A.(2015)。Big Data and Audit Evidence。Journal of Emerging Technologies in Accounting,12(1),1-16。  new window
6.Cho, S.、Vasarhelyi, M. A.、Zhang, C.(2019)。The Forthcoming Data Ecosystem for Business Measurement and Assurance。Journal of Emerging Technologies in Accounting,16(2),1-21。  new window
7.Drew, J.(2019)。What's 'Critical' for CPAs to Learn in an Al-Powered World。Journal of Accountancy,227(5),20-24。  new window
8.High, P.(20171030)。Carnegie Mellon Dean of Computer Science on the Future of AI。Forbes,2017(Oct.)。  new window
9.Huang, F.、Vasarhelyi, M. A.(2019)。Applying Robotic Process Automation (RPA) in Auditing: A framework。International Journal of Accounting Information Systems,35,(100433)1-(100433)11。  new window
10.Issa, H.、Sun, T.、Vasarhelyi, M. A.(2017)。Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation。Journal of Emerging Technologies in Accounting,13(2),1-20。  new window
11.Jobin, Anna、Ienca, Marcello、Vayena, Effy(2019)。The Global Landscape of AI Ethics Guidelines。Nature Machine Intelligence,1(9),389-399。  new window
12.Kokina, J.、Davenport, T. H.(2017)。The Emergence of Artificial Intelligence: How Automation is Changing Auditing。Journal of Emerging Technologies in Accounting,14(1),115-122。  new window
13.Munoko, I.、Brown-Liburd, H.、Vasarhelyi, M. A.(2020)。The Ethical Implications of using Artificial Intelligence in Auditing。Journal of Business Ethics,167,209-234。  new window
14.Omoteso, K.(2012)。The Application of Artificial Intelligence in Auditing: Looking Back to the Future。Expert Systems with Applications,39(9),8490-8495。  new window
15.Rozario, A. M.、Vasarhelyi, M. A.(2018)。How Robotic Process Automation is Transforming Accounting and Auditing。The CPA Journal,88(6),46-49。  new window
16.Sun, T.、Vasarhelyi, M. A.(2017)。Deep Learning and the Future of Auditing: How an Evolving Technology could Transform Analysis and Improve Judgment。CPA Journal,87(6),24-29。  new window
17.Tysiac, K.(2019)。NASBA and AICPA Seek Input on Evolving Licensure Model。Journal of Accountancy,2019(Jun.)。  new window
18.Zhang, C. A.、Dai, J.、Vasarhelyi, M. A.(2018)。The Impact of Disruptive Technologies on Accounting and Auditing Education: How Should the Profession Adapt?。The CPA Journal,88(9),20-26。  new window
圖書
1.Vasarhelyi, M. A.、O'Leary, D.(1989)。Artificial Intelligence in Accounting and Auditing: Creating value with AI。Markus Wiener Publishers。  new window
2.Vasarhelyi, M. A.(1988)。Expert Systems in Accounting and Auditing. Artificial Intelligence in Accounting and Auditing。Markus Wiener Publishing。  new window
其他
1.Association to Advance Collegiate Schools of Business(2018)。2018 Eligibility Procedures and Accreditation Standards for Accounting Accreditation,Tampa:AACSB。,https://www.aacsb.edu/-/media/aacsb/docs/accreditation/accounting/standards-and-tables/2018-accounting-standards.ashx?la=en&hash= 8DCDA 6CE 3B 0CEF 6AB 82D 39CBF 53995DA 96111196。  new window
2.Berruti, F.,Nixon, G.,Taglioni, G.,Whiteman, R.(2017)。Intelligent Process Automation: The Engine at the Core of the Next-Generation Operating Model,https://www.mckinsey.com/business-functions/mckinsey-digital/our-insights/intelligent-process-automation-the-engine-at-the-core-of-the-next-generation-operating-model。  new window
3.Coffey, S. S.(2020)。Our Proposal to Evolve CPA Licensure,https://blog.aicpa.org/ 2020/ 01/our-proposal-to-evolve-cpa-licensure.html#sthash.M7OhU8cA.dpbs。  new window
4.Commerford, B. P.,Dennis, S. A.,Joe, J. R.,Ulla, J.(2020)。Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence,http://dx.doi.org/10.2139/ssrn.3422591。  new window
5.(2019)。The Rise of Artificial Intelligence: A Critical Inflection Point for the Accounting Profession,https://www.cpa.com/sites/cpa/files/media/resources/whitepapers/the-rise-of-artificial-intelligence-cpacom-report.pdf。  new window
6.Deloitte(2018)。16 Artificial Intelligence Projects from Deloitte: Practical Cases of Applied AI,Rotterdam:Deloitte Netherland。,https://www2.deloitte.com/content/dam/Deloitte/nl/Documents/innovatie/deloitte-nl-innovatie-artificial-intelligence-16-practical-cases.pdf。  new window
7.Ernst and Young(2016)。Leading-Edge Digital Technology Powering the EY Audit,London:EY Global。,http://cdn.ey.com/echannel/gl/technologypoweringtheEYaudit-v9/download/Leading-edge% 20digital% 20technology%20powering% 20the% 20EY% 20audit.pdf。  new window
8.International Auditing and Assurance Standards Board(2020)。Non-Authoritative Support Material Related to Technology: Audit Documentation When Using Automated Tools and Techniques,New York:International Federation of Accountants。,https://www.ifac.org/system/files/publications/files/FINAL-Non-Authoritative-Support-Material_Audit-Documentation-When-Using-Automated-Tools-And-Techniques.pdf。  new window
9.KPMG(2018)。KPMG Clara--a smart audit platform,Amstelveen:KPMG International。,https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/05/kpmg-clara-a-smart-audit-platform.pdf。  new window
10.Public Company Accounting Oversight Board(2020)。Data and Technology Research Project Update Spotlight,Washington, DC:PCAOB。,https://pcaobus.org/Documents/Data-Technology-Project-Spotlight.pdf。  new window
 
 
 
 
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