scholarly journals Research on the Development of CPA Audit from the Perspective of Artificial Intelligence

2021 ◽  
Vol 251 ◽  
pp. 01056
Author(s):  
Guangxiu Zhou
Keyword(s):  
Artificial Intelligence ◽  
Cloud Computing ◽  
New Technologies ◽  
General Trend ◽  
Emerging Technology ◽  
Internet Technology ◽  
Audit Efficiency ◽  
Artificial Intelligence Technology ◽  
The Times

In the context of the continuous development of Internet technology, big data, Internet of things, cloud computing and other technologies have developed rapidly, and artificial intelligence technology has emerged as the times require. The development of new technologies has promoted social change. As soon as artificial intelligence technology is put forward, it has been widely concerned by the society. Artificial intelligence is like a double-edged sword. As an emerging technology, it is constantly influencing all walks of life, and its application in the field of audit has become the general trend. Under the Background of the rise of artificial intelligence, this paper puts forward the advantages of the combination of artificial intelligence and audit, and analyzes the challenges faced by the development of CPA audit industry, seize the opportunity of the times, actively apply artificial intelligence technology, give practical suggestions for the long-term development of the audit industry, in order to improve the audit efficiency and ensure the audit effect.

scholarly journals Research on the Application of Big Data and Artificial Intelligence Technology in Computer Network

2020 ◽  
Vol 4 (2) ◽  
pp. 21
Author(s):  
Wang Hongfei
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Computer Network ◽  
Social Economy ◽  
Internet Technology ◽  
Network Technology ◽  
Processing Efficiency ◽  
Artificial Intelligence Technology ◽  
The Times ◽  
Application Requirements

With the continuous development of social economy, science and technology are also in continuous progress, relying on the Internet technology of big data era has come in an all-round way. On the basis of the development of cloud computing and Internet technology, artificial intelligence technology has emerged as the times require. It also has more advantages. Applying it to computer network technology can effectively improve the data processing efficiency and quality of computer network technology, and improve the convenience for people’s life and production. This paper studies and analyzes the practical application requirements of computer network, and discusses the application characteristics and timeliness of artificial intelligence technology.

Development of migrant workers in construction based on machine learning and artificial intelligence technology

2020 ◽  
pp. 1-12
Author(s):  
Chen Guang
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Labor Force ◽  
Migrant Workers ◽  
Engineering Industry ◽  
Agricultural Industry ◽  
Construction Engineering ◽  
Artificial Intelligence Technology ◽  
Chinese Labor ◽  
The Times

Artificial intelligence technology has been widely used in all aspects of our life. Similarly, the application of artificial intelligence in the field of construction engineering is a necessary trend in the development of engineering industry, especially in the traditional construction engineering department. Under the background of the times, from the perspective of knowledge, artificial intelligence technology has appeared a huge development, which may have an impact on the employment of Chinese labor force, may create new jobs, or replace traditional jobs. This effect on employment is essential. From the perspective of machine learning and artificial intelligence, this paper reviews the transformation prospects of engineering industry and the development of agricultural industry in construction industry, and examines the intellectual transformation of individual human capital in Chinese labor force.

Big Data Technology, Evolving Knowledge Skills and Emerging Roles

2016 ◽  
Vol 16 (4) ◽  
pp. 219-224 ◽  
Author(s):  
Alex Smith
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Emerging Technology ◽  
Law Firms ◽  
Support Functions ◽  
Legal Problems ◽  
Artificial Intelligence Technology ◽  
Domain Expertise ◽  
New Generation ◽  
Big Data Technology

AbstractIn a world where articles and tweets are discussing how artificial intelligence technology will replace humans, including lawyers and their support functions in firms, it can be hard to understand what the future holds. This article, written by Alex Smith, is based on his presentation at the British and Irish Association of Law Librarians conference in Dublin 2016 and looks at demystifying the emerging technology boom and identifies the expertise needed to make these tools work and be deployed in law firms. The article then looks at the skills and expertise of the knowledge and information teams, based in law firms, and suggests how they are ideally placed to lead these challenges as a result of their domain expertise and their existing, well defined skills that are essential to this new generation of technology. The article looks at the new technical environment, the emerging areas of products and legal problems, the skills needed for the new roles that this revolution is creating and how this could fit into a reimagined knowledge team.

THE CONCEPT OF "CREATOR" IN ACCORDANCE WITH THE LEGISLATION OF THE REPUBLIC OF AZERBAIJAN

2021 ◽  
Vol 66 (05) ◽  
pp. 168-172
Author(s):  
Leyla Mobil Khankishiyeva ◽  
Keyword(s):  
Artificial Intelligence ◽  
New Technologies ◽  
Creative Activity ◽  
World Science ◽  
Modern Times ◽  
The World ◽  
Artificial Intelligence Technology ◽  
The Republic ◽  
The Relationship ◽  
And Robotics

One of the realities of modern times is the evolution of new technologies around the world, as well as the use of artificial intelligence (AI) and robotics in different spheres of society. Artificial intelligence, which was founded in the middle of the last century, has been one of the most invested in and interesting fields in recent times. Recently one of the most discussed and important issues is the relationship between artificial intelligence (AI) and intellectual property rights (IPR). Thus, the ownership of works created by artificial intelligence is one of the most discussed issues. In recent years, on the initiative of President Ilham Aliyev, modern achievements of world science have been applied in the life of society in the Republic of Azerbaijan. Considering all of this, the significance and urgency of the situation are clear. In other words, this is an issue that is high on both our national and international agendas. Key words: Artificial intelligence technology, creative activity, concept of "author", “work made for hire” doctrine,computer-generated works

scholarly journals The Pros & Cons of Business Innovation at IT Organizations

2019 ◽  
Vol 7 (1) ◽  
pp. 82-85
Author(s):  
Geetha Swaminathan
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Information Technology ◽  
Cloud Computing ◽  
New Technologies ◽  
Global Market ◽  
Innovative Product ◽  
Business Innovation ◽  
It Organization ◽  
Pros And Cons

In the 21st Century, the buzzword is often used in all fields is “Innovation". It is no wonder using Innovation in day to the conversation as well as striving for innovation execution at organisations in Information Technology (IT) sectors. When we need to talk about innovation in IT sectors in the fast-moving technology IT organisations, they are in a position in increasing its capability in its innovative product and services. There is a lot of benefits out of business innovations that are being reaped in IT companies; there are apparent disadvantages are also the outcome of them. It is quite common, despite all benefits and drawbacks, they are in apposition to survive in the global market. That becomes a great challenge to all IT organisations. In IT organisations which consist of departments such as Development, Testing, Consulting, Networking, Infrastructure, Process and having common platforms and legacy languages, Apart from that they are in the way of invading new technologies such as Digital, Mobile, IoT, Artificial Intelligence, Machine learning Cloud computing. In all the fields, as mentioned above and area, they need to do innovation to sustain their business. This paper will provide elaborate results on Pros and Cons of Business Innovation in IT Organization.

scholarly journals Application Problems and Solutions of Intelligent Airport Service Robots

2020 ◽  
Vol 198 ◽  
pp. 04030
Author(s):  
Dai Yanyan ◽  
Chen Meng
Keyword(s):  
Artificial Intelligence ◽  
Cloud Computing ◽  
Big Data ◽  
Large Scale ◽  
New Technologies ◽  
Effective Means ◽  
Third Party ◽  
Service Robots ◽  
Service Robot ◽  
Operation Conditions

With the development of new technologies such as artificial intelligence, big data, and cloud computing, the “intelligent airport” is considered to be an effective means to solve or alleviate the current industry problems such as large-scale airport business, the large number of operating entities, and the complicated operation conditions. This paper is about the collaboration between universities and enterprises based on the concept of service design. Relying on big data and cloud computing technology, this paper addresses the problems of airport service robots in inquiries, blind spots of security inspection, and full monomer smart navigation diffluence, combined with the basic technology of service robot artificial intelligence and the third-party interface to design solutions to effectively solve the problems of process.

scholarly journals Application and Development of Computer Artificial Intelligence Technology

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Yu Zhang
Keyword(s):  
Artificial Intelligence ◽  
Science Fiction ◽  
Daily Life ◽  
Science And Technology ◽  
Modern Society ◽  
Internet Technology ◽  
Tertiary Industry ◽  
The People ◽  
Artificial Intelligence Technology ◽  
Applied Artificial Intelligence

In the development of modern society, Internet technology has been popularized and applied. Artificial intelligence technology is not only found in science fiction movies, but has been widely used in industry, tertiary industry and people’s livelihood. Under the background of rapid advancement of science and technology, computer artificial intelligence technology will play an important role in the future. Due to a series of problems in the development of computer artificial intelligence technology, it is necessary for relevant personnel to strengthen research on the application and development of computer artificial intelligence technology. The paper mainly studies the application and development of computer artificial intelligence technology, and hopes to bring more convenience to the daily life of the people.

The Audit Implications of Cloud Computing

2020 ◽  
Vol 34 (4) ◽  
pp. 1-31
Author(s):  
Rajiv D. Banker ◽  
Xiaorong Li ◽  
Steven A. Maex ◽  
Wenyun Shi
Keyword(s):  
Cloud Computing ◽  
New Technologies ◽  
Empirical Work ◽  
Accounting Standards ◽  
Data Availability ◽  
Financial Accounting Standards Board ◽  
Accounting Information System ◽  
Audit Efficiency ◽  
Cloud Audit ◽  
Cloud Users

SYNOPSIS Over the last decade, many firms have shifted from in-house managed information systems to cloud computing arrangements. Despite regulatory interest in the audit impact of new technologies, little empirical work has studied how auditors behave when clients introduce cloud platforms into their accounting information system. Ex ante, it is unclear whether cloud computing allows for increased audit efficiency through reliance on service organization control reports or introduces additional complexity and risk to the audit. Leveraging a 2015 accounting standards update from the Financial Accounting Standards Board to identify material cloud users, we find that these firms pay an audit fee premium of approximately 5 percent compared to nonusers. This premium attenuates when hiring an audit office with more cloud users in its portfolio, suggesting that cloud audit experience can reduce auditors' costs when conducting such audits. We also explore how audit lag and subsequent restatements vary cross-sectionally with cloud use. JEL Classifications: M41; M48. Data Availability: Data are available from the public sources cited in the text.

Artificial Intelligence as Driver for SME Competitiveness

2021 ◽  
pp. 108-125
Author(s):  
Nicola Del Sarto ◽  
Andrea Piccaluga
Keyword(s):  
Artificial Intelligence ◽  
New Technologies ◽  
New Technology ◽  
Four Dimensions ◽  
Artificial Intelligence Technology ◽  
Key Features ◽  
The Way

Artificial intelligence is profoundly changing the way in which companies compete and do business. In particular, artificial intelligence can represent a very interesting opportunity for small and medium-sized enterprises, which are constantly looking for new technologies to be able to remain competitive in a turbulent market. However, research exploring how SMEs may successfully adopt artificial intelligence technology are missing. To address this gap, the authors reviewed the literature on artificial intelligence and identified four key features that SMEs need to consider when implementing this technology represented by people, processes, products, and customers. After that they described four cases of Italian SMEs which have adopted successfully this new technology taking into account one of the four dimensions. The study contributes to the literature on artificial intelligence and SMEs and may be helpful for managers who want to adopt this technology within their company.

An empirical study on artificial intelligence technology based on big data to assist enterprise management decision

2021 ◽  
pp. 002072092098354
Author(s):  
Jie Guo ◽  
Dong Wang
Keyword(s):  
Artificial Intelligence ◽  
Decision Making ◽  
Big Data ◽  
Major Change ◽  
Enterprise Management ◽  
Management Decision ◽  
Management Decisions ◽  
Artificial Intelligence Technology ◽  
The Times ◽  
China’S Economy

With the continuous development of China's economy, the level of science and technology has been improved to a great extent. The advent of the era of Internet and cloud computing has brought a major change to China. However, with the advent of the era of big data, a bigger technological change is coming. The arrival of the era of big data has brought a certain impact on China's enterprise management and decision-making, and put forward higher requirements for China's enterprise management and decision-making. Therefore, enterprises need to constantly strive to improve themselves so as to better adapt to the era of big data. In order to keep pace with the development of The Times, major companies and enterprises need to constantly change their internal management methods in order to achieve sustainable and stable development in their own fields and make their management decisions smoother. Among them, optimization and reform of the application of big data are particularly important. Starting from the characteristics of big data and its role in enterprise management decisions, this paper analyzes the current situation of big data management within enterprises and discusses the influence of big data on enterprise management decisions from five aspects, namely, environment, data, participants, organization and technology. And this paper analyzes the construction method and design idea of enterprise decision support system based on artificial intelligence.

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