数字审计人才对审计数字化和检测风险的影响
Lijun Liang1, Tongxin Dai2, Litong Cui2
1School of Business, Beijing Information Science & Technology University, No. 55, Taihang Road, Changping District, Beijing, 102206, China. lianglijunuse@bistu.edu.cn.
Scientific reports
|August 25, 2025
概括
通过加强审计数字化,足够的数字审计人才可以显著降低检测风险. 然而,数字化本身可能会增加风险,影响因审计机构规模而异.
科学领域:
- 审计和会计
- 信息系统
- 风险管理
背景情况:
- 数字化转型正在重塑包括审计在内的各行业.
- 数字审计人才在减轻检测风险方面的作用需要进一步调查.
- 了解人才,数字化和风险之间的相互作用对于现代审计实践至关重要.
研究的目的:
- 检查数字审计人才充足程度是否会影响检测风险以及如何.
- 调查审计数字化在这种关系中的调解作用.
- 分析不同规模的审计机构中这种效应的异质性.
主要方法:
- 使用中国注册会计师协会 (2020-2022) 的数据进行实证分析.
- 数字审计人才和审计数字化对检测风险的影响的统计建模.
- 基于审计机构规模的调节效应的审查.
主要成果:
- 有足够的数字审计人才可以显著降低检测风险.
- 数字审计人才对审计数字化产生积极影响,但数字化本身可能会增加检测风险.
- 数字审计人才与检测风险之间的关系在不同规模的审计机构之间存在显著差异.
结论:
- 在数字化审计的背景下,数字审计人才是减轻检测风险的关键因素.
- 审计机构需要根据规模量身定制的战略来有效利用数字人才.
- 通过详细介绍人才,技术和风险传播途径,这些发现有助于基于资源的观点.
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