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來源文獻資料
引文資料
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 intelligence
;
AI
;
Audit
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:0
共同引用:0
點閱:4
期刊論文
1.
Zhaokai, Y.、Moffitt, K. C.(2019)。Contract analytics in auditing。Accounting Horizons,33(3),111-126。
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。
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。
4.
Bowling, S.、Meyer, C.(2019)。How we Successfully Implemented AI in Audit。Journal of Accountancy,227(5),26-28。
5.
Brown-Liburd, H.、Vasarhelyi, M. A.(2015)。Big Data and Audit Evidence。Journal of Emerging Technologies in Accounting,12(1),1-16。
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。
7.
Drew, J.(2019)。What's 'Critical' for CPAs to Learn in an Al-Powered World。Journal of Accountancy,227(5),20-24。
8.
High, P.(20171030)。Carnegie Mellon Dean of Computer Science on the Future of AI。Forbes,2017(Oct.)。
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。
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。
11.
Jobin, Anna、Ienca, Marcello、Vayena, Effy(2019)。The Global Landscape of AI Ethics Guidelines。Nature Machine Intelligence,1(9),389-399。
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。
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。
14.
Omoteso, K.(2012)。The Application of Artificial Intelligence in Auditing: Looking Back to the Future。Expert Systems with Applications,39(9),8490-8495。
15.
Rozario, A. M.、Vasarhelyi, M. A.(2018)。How Robotic Process Automation is Transforming Accounting and Auditing。The CPA Journal,88(6),46-49。
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。
17.
Tysiac, K.(2019)。NASBA and AICPA Seek Input on Evolving Licensure Model。Journal of Accountancy,2019(Jun.)。
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。
圖書
1.
Vasarhelyi, M. A.、O'Leary, D.(1989)。Artificial Intelligence in Accounting and Auditing: Creating value with AI。Markus Wiener Publishers。
2.
Vasarhelyi, M. A.(1988)。Expert Systems in Accounting and Auditing. Artificial Intelligence in Accounting and Auditing。Markus Wiener Publishing。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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