Technology and Its Implications for Staff Auditors
审计公司采用技术减少常规任务并提升数据分析复杂度，导致员工审计师职能转向更复杂的任务，并改变了传统在职学习模式，对事务所和教育者提出新挑战。
SYNOPSIS To increase audit quality and decrease costs, audit firms have adopted technology to reduce routine tasks and increase the sophistication of data analysis. As a result, the Staff Auditors (SA) function has undergone a major shift requiring SA to be involved in more complex tasks involving higher level analysis, judgment, and greater technical skills. In addition, because technology has reduced the size, composition, and duration of time which the audit team spends at the client premises, the traditional on-the-job learning model of SA involving extensive interaction with senior audit team members has been altered. SA are by default becoming the face of the auditor at the client’s premises. Firms and educators need to rethink the nature of the training of SA and address the education and skill set of the students entering the audit profession. We discuss the implications, opportunities, and challenges of these changes for both firms and educators. JEL Classifications: M42; M40.