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首页> 外文期刊>E3S Web of Conferences >A Comparative Study on the Examination System of CPA in the AI Evelopment Background Take China, Australia, the United States, the United Kingdom, Japan, and Germany as examples
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A Comparative Study on the Examination System of CPA in the AI Evelopment Background Take China, Australia, the United States, the United Kingdom, Japan, and Germany as examples

机译：AI开发背景中注册会计师审查制度的比较研究采用中国，澳大利亚，美国，英国，日本和德国作为示例

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摘要

At present, the globalization of the world economy continues to intensify, and the pace of technological modernization is accelerating. Artificial intelligence methods such as big data and financial sharing are gradually replacing traditional working methods in all walks of life, and the accounting industry is no exception. Under the dual impact of globalization and the development of artificial intelligence, the demand for training international compound accounting professionals is large and increasing, "CPA examination system" as one of the most authoritative examinations in the field of accounting, its matching with the current environment is particularly important. Starting from the current status of CPA examination, the author has made an in-depth investigation and study on the CPA examination systems in many countries including China, the United States, Britain, Japan, Germany and Australia by consulting a large number of relevant literature. Meanwhile, they systematically analyzed the CPA examination systems in various countries from four dimensions: examination organization, examination threshold, examination cycle and examination subjects, explored the similarities and differences of CPA examination systems in the world's mainstream countries, and summarized the common problems and the advantages that can be used for reference, which has practical significance for the design and update of the CPA examination system in China. At the same time, it provides reference significance for improving the professional quality of accounting personnel and accelerating the pace of changing the functions of accounting personnel.
机译：目前，世界经济的全球化继续加剧，技术现代化的步伐加速了。大数据和金融共享等人工智能方法正在逐步取代各行各业的传统工作方法，会计行业也不例外。在全球化和人工智能发展的双重影响下，对培训国际复合会计专业人员的需求大幅增加，“注册会计师审查制度”作为会计领域最权威的考试之一，与当前环境相匹配尤为重要。从目前的CPA考试现状开始，提交人通过咨询大量相关文献，对包括中国，美国，英国，日本，德国和澳大利亚的许多国家的CPA考试系统进行了深入的调查和研究。同时，他们系统地分析了四个方面的各个国家的CPA检查系统：考试组织，考试阈值，考试周期和考试科目，探讨了世界主流国家的CPA考试系统的相似之处和差异，并总结了常见问题和可用于参考的优点，对中国CPA检查系统的设计和更新具有实际意义。与此同时，它为提高会计人员的专业质量提供参考意义，加快改变会计人员职能的步伐。

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