| With the rapid development of economy and the continuous improvement of social system,the number of companies in our country is increasing sharply,and the audit industry plays an important role in the society.Audit is an independent economic supervision activity,which can play a role in maintaining the stability and development of the capital market.As the main place of the audit industry,accounting firms conduct cyclic inspection of the economic activities of the market and provide endorsement reports.The number of accounting firms and their average business volume are increasing year by year.In order to occupy more market shares and improve their income ranking and visibility,many accounting firms actively engage in more and more audit services,and even compete with each other at a maliciously low price.There is no bottom line,and auditors at the bottom level are required to have higher audit efficiency.The development of economy makes our country pay more and more attention to the supervision of capital market,China Securities Regulatory Commission(CSRC)tries to control the quality of audit report produced by accounting affairs,to increase the degree of penalty of audit accident,this is to improve the quality of audit requirements,both aspects are forcing auditors to improve their own business capacity,At this time,auditors reduce their work intensity by using low-cost labor.This paper points out that the development trend of labor-intensive audit industry is to actively grasp modern technology and release more productivity.In the field of computer technology,there have been many successful cases in the application of robot process automation technology in financial work.If auditors can use relevant technologies to form digital labor force to solve the problem of excessive business volume,In this way,audit efficiency can be improved.While reducing their own work intensity,auditors can spend more time on analysis and evaluation,so as to further ensure audit quality.In the audit work of accounting firms,certification is a time-consuming,multi-process and important audit procedure.The CSRC is paying more and more attention to the implementation of certification audit procedure by accounting firms.According to its punishment announcement published in recent years,there are more than a few cases that are identified as improper auditing due to the problems of verification procedures.This paper aims to improve the efficiency and quality of verification procedures by applying robot process automation technology to optimize the traditional verification audit procedures.However,most of the researches on the application of robot process automation technology in audit work are still in the theoretical and imaginary stage.From the perspective of audit practice,this paper makes case analysis,program development and application practice on how to use robot process automation technology to optimize the process of verification audit program.Firstly,the traditional verification program of R accounting firm is decomposed.Then,combining with the characteristics of robot process automation technology,it points out the feasibility of using RPA technology to optimize the process of verification audit procedures,and develops an automated process on the RPA platform that can help auditors quickly complete the verification procedures.Then,through quantitative comparison before and after the adoption of intelligent audit robots,the working time of relevant verification procedures needs to be consumed. |
