審計(jì)與技術(shù)手冊(cè)：從業(yè)者指南

A

Apractitioner’sguide

Auditandtechnologyplaybook

Viewguide

1.Introduction

2.Businesstechnologytrends

4.Humansandaudit

5.Standardsandpolicy

6.Lookingahead

3.Benefitsforsmall-to-mediumauditfirms

Auditandtechnologyplaybook

3

Foreword

4

1.Aboutthisplaybook

6

2.Technologytrendsshapingthebusinesslandscape

13

3.Howcansmallandmediumauditpracticesbenefit?

19

4.Theessentialroleofhumansinaudit

21

5.Standard-settingandpolicydevelopments

25

6.Lookingahead:fiveconsiderationsforyourpractice

31

Furtherreading

32

Acknowledgments

33

Aboutus

2AuditandtechnologyplaybookACCA,CAANZ

2.Businesstechnologytrends

3.Benefitsforsmall-to-mediumauditfirms

Foreword

Technologyisopeningupnewpossibilitiesinauditingthatwereoutofreachonlyadecadeago.

Fiveyearsago,theuseofartificialintelligenceandmachine

learningtechnologywasinitsinfancy,withmanyfirmsjust

beginningtoexploreitspotential.Fastforwardtothepresent,

GenAIisalreadybecominganintegralpartofourdaytodaylivesandhastransformedhowauditorsapproachtheirwork.GenAI

alongsidemoreadvancedandsophisticateddataanalyticsenableauditorstoanalyseandinterpretincredibleamountsofdatainjustafewseconds,uncoveringpatternsthatpreviouslywereinvisible

andallowingauditorstogainconfidenceovercompletetransactionsetswherepreviouslyonlysamplingorsimilarwerepossible.

Wehavedevelopedthisplaybookrecognisingthehuge

opportunitiestechnologybringstoorder,butalsowithaclear-

eyedawarenessoftherisks.Ononehandthesetechnologiescanallowauditorstoachieveefficienciesandtogaindeeperinsightsintothebusinessestheyaudit.Ontheotherhand,there’saveryrealdangerofrelyingtooheavilyontechnology.Thisconcernhasbeenhighlightedbystandardsettersandregulators,whowarnoftheriskofautomationbias—wheretechnologysubtlyinfluencesanauditor’sjudgment.

That’swhythehumanelementremainsasimportantasever.

Thefoundationsofbeingaprofessionalaccountant,andofqualityaudit,areourprofessionalscepticism,professionaljudgement

andlivinguptoourprofessionalethics.Asnewtechnologiesareembracedandpermeatetheauditprocess,wehavetomakesuretheseessentialhumanqualitiesremainattheforefront.

Thisplaybookfocusesonthemostimpactfultechnologicaltrendsshapingtheauditprofessiontoday.Italsoprovidesaroadmap

tohelpsmallandmedium-sizedauditpracticesdevelopa

strategy,managechange,investinskillandtalentdevelopment,andestablishguidelinesandgovernancetomanagetherisksinadoptingtechnology.

Wetrustthisplaybookwillbeausefulresourceasyounavigatetheseexcitingandchallengingopportunities.Weaimtoequipyouwithknowledgeandtoolstomakethemostoftechnologybecomingavailablewhilemaintainingthequalityandintegrityofyourauditwork.

SimonGrantFCA

GroupExecutiveAdvocacyandInternational

Development,CAANZ

MikeSuffield

DirectorPolicy&Insights,ACCA

1.Introduction

4.Humansandaudit

5.Standardsandpolicy

6.Lookingahead

3AuditandtechnologyplaybookACCA,CAANZ

1.Aboutthisplaybook

4AuditandtechnologyplaybookACCA,CAANZ

2.Businesstechnologytrends

3.Benefitsforsmall-to-mediumauditfirms

1.Aboutthisplaybook

Our

2019auditandtechnologyreport

exploredhownewtechwastransformingtheauditprofession,delvingintotheopportunities

andchallengesforpractitioners.Thepaceofchangeaccelerateddramaticallysincethen:theglobalpandemictriggeredatorrentofnewtechnology,drivingindustries,includingaccountingand

audit,toadapttoarapidlyshiftingenvironment.Whiletheauditprofessionwasabletoadapt,morechangewascoming.

InNovember2022OpenAI’spublicreleaseofChatGPTeffectivelydemocratisedGenerativeAI(GenAI)technology,providingusersamazingnewcapabilitiesincontentgeneration.Thishasbroughtnewopportunitiesandchallengesforauditors.Atthesame

time,standardsettersandregulatorshavewarnedthatwithoutappropriatesafeguardsandpoliciesgoverningtheiruse,theycanposearisktoauditquality.

Thisauditandtechnologyplaybookaimstoprovidepracticalinsightstohelpauditpractitionersnavigatetheever-changinglandscapeofaudittechnology.Thefocusisonequipping

practitionerswiththeknowledgeandskillstostayaheadofkeytechnologicaltrendsshapingtoday’sbusinessworld.

TheplaybookwasinformedbyaseriesofroundtablediscussionsheldbytheACCA,CAANZandmembersacrossseveralmarkets,alongwithextensiveresearchintothekeytrendsinfluencingaudittechnology.Itaimstoofferguidanceforpracticesofallsizes,

helpingthemadoptthedigitalskillsandstrategiestosucceedinanincreasinglytech-drivenindustry.

Below,weexplorethetechnologytrendsshapingthebusiness

landscapeincludinghowthesetechnologieswork,howtheyareusedinbusinesssettings,andwhatskillsauditorsarerequiredtohavewheninteractingwiththem.Moreover,weemphasisethe

potentialforsmallerfirmstoadoptnewtechnologiestoachievehigherprofitabilityandclientsatisfaction.

Inaddition,theplaybookoutlinesethicalconsiderationsfor

auditorsastheyincorporatenewtechnologiesintotheirpractices.Humaninputremainsthemostimportantcomponentoftheauditfunction.Thenewworldrequirespractitionerstobemoreagile

andforward-lookingthaneverbefore,andtokeepawatchfuleyeontheevolvingethicalandmoralconsiderationsassociatedwithlarge-scaletechnologicaladoption.

Attheendtheplaybookoffersasetoffiveactionablestepsfor

auditprofessionalsontheirjourneytowardsdigitaltransformation,tohelpensuretheyremaincompetitiveandcapableinarapidly

changingworld.

1.Introduction

4.Humansandaudit

5.Standardsandpolicy

6.Lookingahead

Pleasenoteanytechnologiesmentionedinthisplaybookareusedasexamplesforillustrativepurposesandarenottobetakenasexhaustivelists,norasendorsementsby

eitherACCAorCAANZ.

5AuditandtechnologyplaybookACCA,CAANZ

2.Technologytrendsshaping

thebusinesslandscape

6AuditandtechnologyplaybookACCA,CAANZ

5.

Roboticprocess

automation(RPA)

1.Introduction

2.Businesstechnologytrends

4.Humansandaudit

5.Standardsandpolicy

6.Lookingahead

3.Benefitsforsmall-to-mediumauditfirms

2.Technologytrendsshapingthebusinesslandscape

DisruptivetechnologieslikeGenAI,machinelearning(ML),andInthiscontext,itisimportantforauditpractitionerstoBelowaresixtechnologiestobeawareofthatmayimpactthe

blockchainarechangingbusinessmodelsatanunprecedentedunderstandhowtheirclientsusetechnology,withaviewtoworkyoudoforyourclients.Gainingexpertiseinthetechnologies

rate,1whichmeanstheauditprofessionisalsoundergoingensuringthereliabilityandsecurityoftheirclients’systems.thatarerelevanttoyourpracticeandyourclientsiscritical

majorchange.Auditorsnowhandlemoredigitaldata,leadingtoforeverypractitioner.

broaderauditscopesthatincludeITsystemevaluations,datacertifications,andcybersecurity.

3.

Cybersecurity

4.

InternetofThings(IoT)

6.

Bigdataandanalytics

1.

Artificial

intelligenceandmachinelearning

2.

Blockchain

Bystayinginformedaboutthesebroaderbusinesstrendsandensuringstaffareskilledupinemergingtechnologies,smallandmediumsizedpractices(SMPs)canbetterunderstandtheir

clients’environments,assessrisksandopportunitiesandprovidemorerelevantandinsightfulauditservices.

1AccountancyEurope:DemystifyingTechnology’sImpactonAuditing:WhatdoExpertsSay?May2024.

7AuditandtechnologyplaybookACCA,CAANZ

2.Businesstechnologytrends

3.Benefitsforsmall-to-mediumauditfirms

Gobacktolist

2.Technologytrendsshapingthebusinesslandscapecontinued

1.Artificialintelligenceandmachinelearning

Whatitis:

AIreferstocomputersystemsthatperformtasksnormallyrequiring

humanintelligence,suchasvisualperception,speechrecognition,decisionmakingandtranslation.Machinelearningisaboutusingalgorithmstoguidepredictions.

Applications:

Beyondaudit,AIandMLaretransformingindustriesthroughapplicationslikepredictiveanalytics,customerservicechatbotsandautonomous

systems.

Impact:

Enhancesdecisionmaking,improvescustomerexperiencesandoptimisesoperationalefficiencies.

Relevance:

AIandMLarebecomingmoreprevalentinvariousbusinessprocesses,fromcustomerservicetoinventorymanagement.Auditorsneedto

understandhowtheirclientsareusingthesetechnologiestoensure

accuratefinancialreportingandassesstherisksandbenefitsassociatedwithAIandMLimplementations.

2.Blockchain

Whatitis:

Blockchainisatypeofdistributedledgertechnologythatuses

cryptography,makingitdifficulttomanipulate.Itisanunchangeableledgerusedforrecordingtransactions,transferringownership,andtracking

assets.

Applications:

Usedforsecure,transparenttransactionsorinformationexchange,

forexampleinfinancialtransactions,copyrightorintellectualpropertymanagement,ortomaintaintheprivacyofmedicalrecords.

Impact:

Increasestrustandreducesfraudbyprovidingatamper-proofledgeroftransactions.

Relevance:

Whilestillemerging,blockchainisbeingadoptedinareaslikesupplychainmanagement,finance,andcontractmanagement.Auditorsshouldbe

awareofhowblockchainisbeingusedbytheirclientstoverifytransactionsandassessthereliabilityofblockchain-basedfinancialrecords.

4.Humansandaudit

5.Standardsandpolicy

6.Lookingahead

1.Introduction

8AuditandtechnologyplaybookACCA,CAANZ

2.Businesstechnologytrends

3.Benefitsforsmall-to-mediumauditfirms

Gobacktolist

2.Technologytrendsshapingthebusinesslandscapecontinued

3.Cybersecurity

Whatitis:

Cybersecurityreferstoanytechnology,measureorpracticeforpreventingcyberattacksormitigatingtheirimpact.

Applications:

Advancedthreatdetection,encryptiontechnologies,andcomprehensivenetworksecurityframeworks.

Impact:

Protectssensitivedataandensuresregulatorycomplianceamidincreasingcyberthreats.

Relevance:

Cybersecurityriskhasbecomeanessentialauditconsiderationfor

businessesofallsizes.Auditorsmustbeawareoftheirclients’cybersecuritymeasures,assessrisks,andensurethatadequatecontrolsareinplacetoprotectsensitivefinancialdataandcomplywithregulatoryrequirements.

4.InternetofThings(IoT)

Whatitis:

Asystemofinterconnectedcomputingdevices,mechanicalanddigital

machinesordevicesinobjects,animals,orpeoplethatareprovidedwithuniqueidentifiersandtheabilitytotransferdataoveranetworkwithoutrequiringhuman-to-humanorhuman-to-computerinteraction.

Applications:

Smartdevices,monitoringapplicationsandsensorsinindustriessuchasmanufacturing,healthcareandinfrastructure(think:connectedcarsandsecuritysystems,smartappliancesandmedicalmonitors).

Impact:

Providesreal-timedata,improvesoperationalefficiencyandenhancesuserexperiences.

Relevance:

Therearesomechallengesassociatedwiththesetechnologies,suchas

managingandmaintainingallthedevicesinthenetworkandensuring

thenetworkoperatessecurely,aswellassafeguardingdataqualityand

governance.AuditorsshouldunderstandtheroleofIoTintheirclients’

operations,assesstheaccuracyofdatafromIoTdevices,andevaluatehowthisdataimpactsfinancialreporting.

4.Humansandaudit

5.Standardsandpolicy

6.Lookingahead

1.Introduction

9AuditandtechnologyplaybookACCA,CAANZ

2.Businesstechnologytrends

3.Benefitsforsmall-to-mediumauditfirms

Gobacktolist

2.Technologytrendsshapingthebusinesslandscapecontinued

5.Roboticprocessautomation(RPA)

Whatitis:

Atechnologythatusessoftwarerobotsor“bots”toperformrepetitive,routinemanualtasks,suchasextractingdata,fillingoutformsormovingfiles.

Applications:

Bycompletingrules-basedactions,RPAcanautomatetasksinareaslikefinance,humanresourcesandcustomerservice(think:onboardingstaff,callcentreoperationsandclaimsadministration).

Impact:

Increasesefficiency,reduceserrorsandfreesuphumanresourcesforhighervaluework.

Relevance:

RPAisincreasinglyusedtoautomaterepetitivetasksinfinance

andoperations.AuditorsneedtoevaluatetheeffectivenessofRPAimplementations,ensurethatautomatedprocessesarefunctioning

correctly,andassesstheimpactonfinancialreportingandinternalcontrols.

6.Bigdataandanalytics

Whatitis:

Bigdataandanalyticsdescribestheprocessofuncoveringtrends,patternsandcorrelationsinlargeamountsofrawdata.

Applications:

Advancedanalyticstoproducecustomerinsights,markettrendsandoperationalefficienciesthatdrivebusinessdecisions.

Impact:

Informsstrategicdecisions,personalisescustomerexperiencesandidentifiesnewopportunities.

Relevance:

Bigdataandanalyticsareincreasinglyusedacrossindustriestoprovide

insightsintovariousaspectsofbusinessoperations.Whilethismaynot

necessarilyincreasethecomplexityofaclient’senvironment,auditorsmusthavetheskillstointerprettheinsightsthatsuchdataprovide.Auditors

shouldalwaysobtainasufficientunderstandingofaclient’sbusinessin

ordertoidentifyrisks,suchassuspicioustransactionsandpotentialfraud.

4.Humansandaudit

5.Standardsandpolicy

6.Lookingahead

1.Introduction

10AuditandtechnologyplaybookACCA,CAANZ

3.Benefitsforsmall-to-mediumauditfirms

SPOTLIGHT

OnGenAI

ManypeoplewillbefamiliarwithGenAI,whichtooktheworldbystorminlate2022withOpenAI’spublicreleaseofChatGPT.Businessesofallsizeshavehadtocontendwithwhatthe

technologymeansforthemintermsofemployeeuse,internalandexternalapplications,andgovernance.

GenAI’suniquecapabilitytogeneratenewcontent–fromtextandimagestocode–basedonexistinginformationistransforming

howsomebusinessesapproachtaskssuchasdraftingcontent,

summarisingcomplexinformation,workingwithunstructureddataandautomatingcertainprocesses.

Further,GenAIhasthecapacitytouncovertrends,patternsandanomaliesinlargeamountsofdatathatwouldotherwisebe

difficultortimeconsumingforhumanstoproducemanually.

Thus,GenAImaysignificantlyimproveoperationalefficiency.Itmayalsoimproveproductivitybyfreeinguptimetofocus

onmorechallenging,judgmental,analytical,orhigherrisktasksthatrequirehumanfocus.

However,aswithanyopportunitycomesrisk.GenAItechnologiesaretrainedonlargedatasetswheretheylearnpatterns,

structures,andrepresentationsfromthetrainingdata.GenAIisalsopredictivetechnology.Thismeansthatwhileitcanquickly

trawlthroughvastamountsofdata,onethingitcan’tdoisverifytheaccuracyoftheinformationitdrawsfrom.Itsimplypredictswhatthemostlikelyanswerwillbebasedonthematerialithasbeentrainedon.

1.Introduction

2.Businesstechnologytrends

4.Humansandaudit

5.Standardsandpolicy

6.Lookingahead

11AuditandtechnologyplaybookACCA,CAANZ

2.Businesstechnologytrends

4.Humansandaudit

5.Standardsandpolicy

6.Lookingahead

1.Introduction

3.Benefitsforsmall-to-mediumauditfirms

2.Technologytrendsshapingthebusinesslandscapecontinued

Considerationsforauditors

Auditorsshouldbeawareofseveralrisksassociatedwiththeirclients’useofAI,particularlyaroundprivacyandsecurity.

Withrespecttoauditprocesses,theCentreforAuditQualitysays:“TheprobabilisticnatureofGenAIisakeydistinctionfromother

technologiesthatauditorsmayhavehistoricallyencounteredinacompany’sfinancialreportingprocesses,whichmayinform

auditors’identificationandassessmentofrisksofmaterial

misstatement,includingtheidentificationofprocesslevelrisksorrisksarisingfromIT.”2

Otherrisksmayarise,too,dependingonhowacompanyisusing

GenAI:itmayhavedevelopeditsownmodel,builtcustomisationsontopofafoundationmodel,orusedapre-builtsolutionbasedonafoundationmodel(suchasapubliclyavailablechatbot).

Auditorsshouldmaintainprofessionalscepticismandexercise

professionaljudgementinassessingtheaccuracyandreliabilityofallinformation,andtoensurethatauditjudgementsarenotundulyinfluencedbyflawedorincompletedata.

Aswenotelaterinthisplaybook,theInternationalAuditingand

AssuranceStandardsBoard(IAASB)andtheInternationalEthicsStandardsBoardforAccountants(IESBA)haverecognisedthe

existenceofautomationbiasasanexampleofunconsciousauditorbiasthatpractitionersneedtobeawareofwhenexercising

professionaljudgement.3

Auditorsmuststayinformedabouttheirclients’useofGenAIin

financialreporting,accounting,andrelatedinternalcontrols.Atthesametime,asGenAIbecomesincreasinglyintegratedintoaudit

andassuranceprocesses,itsabilitytoenhanceproductivityandimprovecontentgeneration,analysis,andsummarisationwillbeinvaluable.Weexplorethisfurtherinthenextsection.

AstheGenAItechnology,usecases,andregulatoryenvironmentarerapidlychanging,itisimportantforauditorstocontinueto

monitordevelopments.

“Whiletechnologyisopeningupnewwaysof

doingthingsinaudit,andaddingsomeincrediblecapabilities,weneedtoremainvigilantabouttherisksassociatedwithrapidchange,makingsurewefullyunderstandthetechnology,itslimitationsanditspotential.”

AmirGhandarFCA

ReportingandAssuranceLeader,CAANZ

2CentreforAuditQuality:AuditingintheAgeofGenerativeAI.April2024

3IAASB:FAQsAddressingtheRiskofOver-relianceonTechnology-March2021.

12AuditandtechnologyplaybookACCA,CAANZ

3.Howcansmallandmediumaudit

practicesbenefit?

13AuditandtechnologyplaybookACCA,CAANZ

2.Businesstechnologytrends

3.Benefitsforsmall-to-mediumauditfirms

3.Howcansmallandmediumauditpracticesbenefit?

Largerauditpractices,withmoreavailableresources,tendto

bemoreadvancedintheirdigitaltransformationjourneysthanSMPs.However,inrecentyearstherehasbeenanexplosionin

‘off-the-shelf’solutions,offeringsmallerfirmsmoreopportunitiestoimproveefficiencyandproductivity.

Efficiencygainscanalsotranslateintotimesavedforauditors,

freeingthemuptofocusonareasofhigherrisk.Asaresult,this

hasthepotentialtoimproveauditquality.Notethattheinformationbelowisdesignedtobegeneralinnature.ACCAandCAANZ

donotendorseindividualproducts.

“Whenitcomestosmallerfirms,it’sprobablymoreofaperceptionthanrealitythat

they’remuchlessadvancedintermsofthetechniquesandthetechnology.Smallerfirms

areincreasinglyagileintermsofimplementingsoftware,andoff-the-shelfsolutionsare

increasinglypowerful.”

StevenWatsonFCA

ManagingDirector,NationalAuditsGroupAustralia

Auditsoftwareforincreasedefficiency

Auditsoftwarehasbecomeindispensableforefficiency,and

therearedozensofinnovativeproductsonthemarketthat

promisetoimprovetheauditprocess.Comparedtopaper-basedaudits,digitaltoolsallowauditorstoworksmarterandfasterbyautomatingcomponentsoftheirwork.

Thereareseveraltypesofauditsoftwaresolutions,mostof

whichstandardiseauditproceduresandmethodologiesacross

engagements,ensuringconsistencyandreducingtheriskoferrors,potentiallyleadingtohigherqualityaudits.

?Conflict-checksoftwareandcross-referencingsoftwareallowsfirmstoscreenclientdataagainstinternaldatabasestoidentifypotentialconflictsofinterestorindependenceissues.

?Bespokechatbotauditassistantsmakeauditsfasterbyresolvingcommonquestionsandremovingpainpoints.Theycanassist

withclientinteractionsandprocessrequests,aswellasrespondtofrequentlyaskedquestions,especiallyatyearend.

?Opticalcharacterrecognition(OCR)technologyconvertsvariousdocuments,suchasPDFsorscreenshots,intoeditableand

searchabledata.Thisdataisthenusedtoautomateauditworkflows,producingauditdocumentationmoreefficiently.

Dataanalyticstoolsforgreaterauditorinsight

Auditanalyticstoolshavetraditionallyreliedonpredefinedrulesandalgorithmsfordataanalysis,focusingondescriptive(what

happened)anddiagnostic(whyithappened)analytics,withlimitedpredictivecapabilities.

Butnow,AIandMLarerevolutionisinganalyticswiththeirabilitytohandlecomplex,unstructureddata.Newdataanalyticstools

cananalysehistoricalinformationand‘learn’toautomate

decision-makingprocesses,continuouslyimprovingwithnewdata.Thisallowsauditorstogainabetterunderstandingoftheirclient’soperationsandassociatedrisks–incl