Research On Audit Process Improvement Of JC Accounting Firm Under The Background Of Artificial Intelligence

The development of artificial intelligence has huge impact on the world’s economic and social development.In July 2017,The State Council issued ‘Development Planning for a New Generation of Artificial Intelligence’,emphasizing the importance of artificial intelligence development for China on becoming an innovative country and a world scientific and technological power.With the development of technology,artificial intelligence has gradually penetrated into all aspects of life,and it is bound to bring significant impact to the audit industry,bringing an opportunity to audit process improvement.In terms of research methods,this paper mainly adopts case analysis,interview,questionnaire and other research methods,and selects JC Accounting Firm as the research object.With existing staffs interviewed,relevant documents such as the audit working paper templates accessed,this paper gives a brief view of how the existing audit process of JC Accounting Firm works and its problems.On this basis,a scientific questionnaire is designed to conduct an empirical study with the personnel of the company as the interviewee.In terms of theoretical framework,this paper takes the business process improvement theory as the basic theoretical framework.After comparing the concepts of business process reengineering,business process redesign and business process improvement,business process redesign is selected as the theoretical concept of this paper.On this basis,this paper uses ProcessStrategy Matrix and POPIT Model in process improvement theory as the analysis tools of this paper.In terms of the optimization process,the audit process improvement of JC Accounting Firm is conducted by four steps.First,analyzing the existing process.After understanding the existing processes,this paper classifies the important sub processes using the process strategy matrix,diagnoses the problems and analyzes the causes of the problems.Second,determining the objective of process improvement.The objective of this paper is to improve the audit efficiency and audit quality through process improvement.Third,establishing the process improvement project.According to the process strategy matrix theory,this paper establishes the process improvement project from two aspects,establishing intelligent auditing system and optimizing human resources.And an audit project is selected to quantitatively simulate the improvement result.Last,implementing the project.POPIT model is used as an analysis tool to discuss the measures for guaranteeing the smooth implementation of the proposed process improvement project from four different aspects.