審計人才短缺的挑戰與策略

Abstract

由於四大會計師事務所的工作人力不穩定，技術專業人員和新人才的不穩定成為影響其滿足業務需求和維持服務質量的關鍵問題。為了解決這一問題，研究人員建議使用人工智能驅動的數據分析和基於雲端的協作平台等工具來促進人才留任和優化審計工作效率。本研究通過文獻回顧以及對來自會計和非會計背景的審計專業人士訪談收集信息。 首先，本文分析了員工是否留在或加入會計師事務所的主要關注點，發現成就感、有吸引力的職業發展路徑和工作靈活性是關鍵因素。 其次，通過對審計專業人士的訪談，識別出可以數字化的審計工作方面。基於這些結果，本文提出了一個強有力的導師計劃，以使審計工作更具吸引力並在會計行業中培養身份認同感。此外，利用技術來簡化操作和減少手動工作負荷，提供了一種全面的員工發展方法。 這些解決方案旨在幫助會計師事務所克服人力不穩定的問題，提高其提供高質量服務的能力。本文強調了審計服務的價值以及數字工具在吸引和留住技術專業人員方面的潛力，從而在會計行業中激發工作成就感及滿足感。

Due to workforce instability in Big Four accounting firms, the instability of skilled professionals and new talents is a critical issue affecting their ability to meet business demands and maintain service quality. To address this, researchers suggest retaining talent and optimizing audit work efficiency using digital tools like AI-powered data analytics and cloud-based collaboration platforms. The study gathered information from literature reviews and interviews with audit professionals and students from accounting and non-accounting backgrounds. First, the paper analyzes the key concerns of employees and students about staying in or joining an accounting firm after graduation, revealing that a sense of accomplishment, an attractive career path, and work flexibility are crucial. Secondly, interviews with audit professionals identified aspects of audit work that can be digitalized. Based on these results, the paper proposes a robust mentorship program to make audit work more attractive and instill a sense of identity in the accounting industry. Additionally, leveraging technology to streamline operations and reduce manual workloads provides a comprehensive approach to employee development. These solutions aim to help accounting firms overcome workforce instability and improve their ability to provide high-quality services. The paper highlights the value of audit services and the potential of digital tools to attract and retain skilled professionals, instilling pride in their work within the accounting industry.