Research on Substantive Procedure Audit Robot of Main Business Cost Based on RPA

10.6911/WSRJ.202206_8(6).0071

Zhi Huang；Huaqin Li

RPA ； Main business cost ； Substantive procedures ； Audit robot

World Scientific Research Journal

8卷6期（2022 / 06 / 01）

548 - 554

英文

The main business cost audit is one of the important items in the financial statement audit. The main purpose is to find out whether there is a major risk of misstatement in the statement items. It is necessary to obtain the internal financial data, business data, gross profit margin and other external data of the same industry. There are some problems, such as long data collection time, low accuracy of data processing, difficult to control the audit cost and so on. Robot process automation (RPA) technology aims to solve the work with high degree of standardization and strong repeatability. Taking a accounting firm as the research object, based on the current situation of its main business cost audit substantive program, this paper analyzes its problems in obtaining external data, data processing and controlling audit cost, constructs the main business cost substantive program audit robot model by introducing RPA technology, analyzes the operation mechanism of the robot, from the technical path, development and implementation of the robot The focus of its application is described in detail in terms of impact, value and risk analysis on organizations and personnel.