数字化对审计的影响:德国德尔菲研究外文翻译资料

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武汉理工大学毕业论文 论大智移云背景下的审计技术方法创新 外文翻译 Impacts of digitization on auditing: A Delphi study for Germany Victor Tiberius ,Stefanie Hirth

Abstract

The ongoing digitization of the economy presents challenges and opportunities for the Auditing profession and requires both auditors and their clients to adapt. Against the back-ground of current technological developments in big data analytics, artificial intelligence (AI),and blockchain technology, this study examines changes in auditing practices expected by German auditing professionals within the next five to ten years. It addresses the perception of auditing, the auditor–client relationship, regulations, structural and procedural changes for auditing firms, and the profile of the auditing profession. These will probably change with new technologies. We surveyed experts as part of a Delphi study in Germany conducted over two rounds. The results show that no far-reaching changes are expected within the given time horizon. The annual audit will increasingly evolve toward a continuous audit approach. Despite predominantly uncertain opinions, experts believe that new technologies will not replace the auditor, but rather will provide relief and support. Even if the jobrsquo;s necessary requirements make it more difficult to remain in the profession, disruptive effects in auditorsrsquo; workplaces are not expected in the near future. Nevertheless,the consequences of using new technologies in the auditing process offer numerous future research opportunities.

1、Introduction

Todayrsquo;s accelerated digitization significantly challenges existing business models and the employment of knowledge workers across all industries (Loebbecke amp; Picot, 2015). Therefore, auditing firms and auditors are potentially affected by the further progress of information technology (Elliott, 2002), especially in big data analytics (Alles, 2015; Constantiouamp; Kallinikos, 2015; Cukier amp;Mayer-Schoenberger, 2013; Richins, Stapleton, Stratopoulos, amp; Wong, 2017; Syed, Gillela, amp; Venugopal, 2013), artificial intelligence (AI) (Goertzel, 2007; Nowak, Lukowicz, amp; Horodecki, 2018), and blockchain technology (White, 2017). These rapid advances in digitization involve the potential automation of cognitive tasks, in a similar manner that machines replaced physical labor during the industrial revolution (Brynjolfsson amp; McAfee, 2014). Since these developments could threaten the entire auditing industry, they are highly relevant for auditors and their stakeholder groups.

Firms need to think ahead and be insightful about technological trends that have the potential to change industry rules and create new competition (Hamel amp; Prahalad, 1994). Therefore, firms should practice foresight “to support decision making, improve long-term planning, enable early warning, improve the innovation process, and improve the speed in reacting to environmental change” (Iden, Methlie, amp; Christensen, 2017, p. 90), to create a competitive advantage (Anderson, 1997), and to increase profitability (Rohrbeck amp; Kum, 2018). To achieve these goals and avoid merely speculating about what the future might bring, several systematic methodologies and techniques, such as the Delphi method, have been available for many years. Despite its importance, technological foresight for the auditing industry is scarce. Because the specific impacts of digitization in auditing are not obvious today, further investigation is required. Against this background, this paper aims to provide foresight to the auditing industry, specifically by using the Delphi method, to examine the probable consequences of digitization-driven changes expected within the next five to ten years. In particular, the study explores digitizationrsquo;s effects on the auditing profession and the stakeholders of auditors, including clients, regulators, and other users of audits,such as shareholders, financial analysts, and lenders [going forward, collectively termed audit users]. The Delphi study focuses on the German auditing market. For international auditing research, countriesrsquo; common features and differences are meaningful. Germany is the fifth-largest economy in the world and one of the leading countries in science and technology. Germany, as part of the European Union (EU), shares many auditing practices with other countries, though with some differences (Quick, Schenk, Schmidt, amp; Towara, 2017). German auditing standards largely correspond to the International Standards on Auditing, with only some additional specifics regarding joint audits, audits of the management reports and early warning systems, and audits under the renewable energies law. Further, German and all other EU auditors are not allowed to provide financial accounting, internal audit, management, financial, valuation, and actuarial services for their audit clients. While investor protection is considered to be rather weak due to the limited civil liability exposure of statutory auditors, public oversight of the profession is independent. While providing important context, these differences are not relevant to the paperrsquo;s research question and are not investigated as not part of the conducted Delphi study. The “Big Four” international audit firms, Deloitte, EY, KPMG, and PwC, have an 83 percent market share among the 160 largest companies in Germany (Fockenbrock, 2011). So while the findings of the study are not representative of the international auditing industry, they are relevant for many other developed countries. The paper is organized as follows: In the next section, the technological background of digitization as represented by big data analytics, AI, and blockchain technology, is briefly discussed with a focus on general 剩余内容已隐藏，支付完成后下载完整资料

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