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The Importance of Auditing Professional Judgment and Its Application in Auditing Practice
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作者 LIU Huihe 《International English Education Research》 2015年第12期77-79,共3页
With the rapid development of economy, auditing professional judgment is becoming more and more important in auditing practice.This paper analyzes the importance of audit professional judgment, the cause and the appli... With the rapid development of economy, auditing professional judgment is becoming more and more important in auditing practice.This paper analyzes the importance of audit professional judgment, the cause and the application of audit professional judgment in auditing practice. 展开更多
关键词 AUDITING professional judgment auditing practice
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Research on Accounting Professional Judgment under the Background of Artificial Intelligence
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作者 LIUXiaoyan 《外文科技期刊数据库(文摘版)经济管理》 2022年第6期057-060,共4页
Finance, internet, big data and other technologies are fully integrated. As a profession of quantitative data, the application of artificial intelligence technology makes accounting work less likely to make mistakes a... Finance, internet, big data and other technologies are fully integrated. As a profession of quantitative data, the application of artificial intelligence technology makes accounting work less likely to make mistakes and more practical. With the in-depth promotion of artificial intelligence, it can replace the work of accounting professional judgment to a certain extent and promote the continuous innovation and development of accounting theory and practice. Based on the challenges and reasons brought by artificial intelligence, this paper analyzes the advantages and disadvantages of artificial intelligence technology and puts forward how to use artificial intelligence technology to serve accounting professional judgment. 展开更多
关键词 artificial intelligence accounting professional judgment COUNTERMEASURE
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