Research On Intelligent Audit Robot Of A Accounting Firm Based On RPA

Social audit has a history of hundreds of years from its birth to the present,the tools of audit work have undergone great changes,from the early handwriting in the account books to the computer era to fill in Excel on the computer,although the audit work has made progress in tools,but still can not get rid of a large number of human resources for repetitive labor,in the audit method is still relying on the human brain to compare the audit data collection,calculation,comparison.In recent years,all large accounting firms have used intelligent means to assist audit work,but the application level is still relatively simple,and the degree of intelligence in filling in manuscripts and generating letters is still low,and it is still necessary to hire a large number of auditors and interns to fill in the drafts and prepare correspondence.At the same time,artificial intelligence technology has developed by leaps and bounds,from specialized artificial intelligence to general artificial intelligence,artificial mental labor is increasingly replaced by artificial intelligence.As a low-code development general-purpose artificial intelligence robot,RPA robot can imitate human operating habits,replace human resources for repetitive computer operation labor,and provide good intelligent optimization for the audit work of the firm in solving repetitive and cumbersome labor.A accounting firm is a local leading firm in China,supported by national policies in recent years,the development momentum is good,but due to the fierce competition in the firm industry,the profit of a single audit project has declined,and affected by the tradition of the audit industry,the phenomenon of auditors working overtime is very common.How to improve audit efficiency,reduce the possibility of errors in the audit process,improve audit competitiveness while improving profitability,and even reduce the overtime of auditors are all future development strategies that the firm may consider.This article takes A accounting firm as the research object,and explores the application of RPA intelligent audit robot in accounting firms by introducing RPA+AI technology to study the intelligent automation of the accounting firm’s financial statement audit manuscript filling process.Firstly,on the basis of reviewing relevant literature,this paper expounds the concepts of artificial intelligence and intelligent auditing,the concepts and main technologies of RPA,the concepts and functions of RPA auditing robots,and the related theories of process reengineering;Secondly,it describes the basic situation and organizational structure of A Accounting Firm,as well as the current audit situation and audit process of A Accounting Firm.At the same time,based on the existing audit process of A Accounting Firm,it focuses on the financial statement audit process,analyzes the "pain points" in its audit work under the artificial environment,finds out the reasons for the problems,and analyzes how RPA can improve the problems;Then,based on the audit work,it elaborates on the RPA intelligent audit robot design of A accounting firm from the aspects of theoretical analysis and design ideas,audit robot process,data standardization and data collection of audit robots.By connecting to the database to synchronize the consistency of audit data within the audit team and the completion of the audit manuscript,the communication frequency of requesting materials from the auditee is reduced to improve communication efficiency.The audit method is improved based on the characteristics of the RPA.The RPA is used to quickly and accurately verify audit data.After verification,the audit manuscript is filled in.Synchronizing the audit data and manuscript into the database can solve the time-consuming manual filling of the audit manuscript Errors,changes in audit data,resulting in repeated changes to the audit manuscript,and other issues.Finally,the specific implementation strategies of the RPA intelligent audit robot are elaborated in detail from the main considerations,deployment and operation strategies,implementation suggestions,and safeguard measures when using the RPA intelligent audit robot by A accounting firm.This article studies the application of RPA robot process automation technology and artificial intelligence technology in the financial statement audit work of A accounting firm,which is conducive to improving the audit manuscript filling speed,improving audit efficiency,reducing audit costs,improving audit quality,and preventing audit risks,thereby improving the industry competitiveness of accounting firms.For auditors,it is also possible to reduce their tedious and repetitive labor at low cost,so as to maximize their professional abilities in areas that are more valuable in the audit work.For example,identifying and improving possible financial issues of the audited entity has improved the competitiveness of auditors.For the accounting firm industry,the research results of this article can provide reference and reference for the application of digital intelligence technology represented by RPA and artificial intelligence technology,thereby improving the overall level of digital intelligence in the industry,improving the auditing level of the industry,and promoting high-quality development of the industry.