审计的未来

ACCA与致同会计师事务所共同举办了一系列全球性的圆桌会议，共同探讨审计的未来。会议讨论结果表明，审计仍待发展的国家对审计价值的认可程度远高于审计已经发展成熟的国家，后者认为审计不具时效性，且无法提供促进企业发展的洞见。报告结论之一显示，审计师需要时刻更新自己的技能，以应对外界对审计师职业不断提升的期望。

The future of audit was discussed at a series of global roundables, jointly hosted by Grant Thornton, and revealed that in countries where audit is still developing, audit is valued far higher than in countries where it has been long established - here there were strong views that audit was neither timely nor offered insights as to where businesses could have done better. One of the report conclusions is that auditors will need to keep their skills up to date to respond to the challenges created by heightened expectations of the profession.

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