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机器人将替代会计师？ 人是人他妈生的， 机器人是机器他妈生的， 如果机器人有一颗勇敢仁慈的心...... 那么 会计师真可能要失业了...... 继民财经汇导读：人工智能是时下海内外各行各业关注的热点之一。会计师行业也不例外，前不久，德勤美国CEO 还指出：为了审计，我们不惜动用无人机和机器人。其实，整个会计/审计行业都时刻拥抱包括人工智能在内的新技术。 人工智能新科技引起的众多讨论课题之一，则是这些人工智能将来是否会替代人类？比如：机器人是否会取代人工？如何取代？在何种程度和哪些领域会更早地取代人工？ 回到会计师行业，我们可以问：机器人是否会取代会计师？ 德勤CEO凯西恩格尔伯特 （Cathy Engelbert) 昨天在LinkedIn上写道： 她15岁的男孩问到了相同的问题，她告诉她的儿子：他不必为此担心，因为“我从来没有遇到过具有勇气(courage)和同情心(empathy)的机器”。 看来，机器人和会计师之间的差别就在于一颗心，一颗勇敢和同情的心，一颗仁慈的心。如果缺乏这么一颗心，那么会计师将无疑会被机器人所取代。 其实我们也可以这么理解，在可预见的将来，只有具有一颗仁慈（勇敢和同情）之心的会计师才是真正的会计师；不然，虽然是从事会计和审计工作，实则只是机器人。 如果以上预测合理并且可信，以后“四大”所招聘员工的标准估计要修改的更加明确一点，把“仁慈'作为首要招聘条件；当然，在后续的职业培训中，也需要将”仁慈心“作为一项培训和考核内容；而对于注册会计师执业考试来说， 也需要将'仁慈”作为必考项目；对于财经院校和那些开设会计相关专业的院校而言，“仁慈心”也需要列为必修课程了。 其实，这一切的一切，都是为了保护会计师职业的永续存在。将来的会计师，为了保住饭碗，为了不被机器人抢走饭碗，看来，只有和机器人比拼“仁慈心”了。 以上是继民财经汇导读，接下来是歌曲欣赏和自由阅读时间，请君随意...... (土豪可以流量看视频）  机器人将盗走我们的工作？ 千禧一代害怕自动化，但是应该看到希望， 德勤美国CEO (继民财经汇编译） 正如古法语的格言：“万变不离其宗”。但是，在物理，生物和数字世界开始融合之前，（我们称之为“融合进化（Fusion Revolution,）），这个“进化”扰乱了整个行业，并引发了新的口号：世界变化越多，其变化速度也越快。
Job-Stealing Robots? Millennials See Hope, Fear in AutomationCathy Engelbert CEO at Deloitte As the old French adage goes, plus ?a change, plus c'est la même chose: the more things change, the more they stay the same. But that was before the physical, biological, and digital worlds began merging to give us what I refer to as the “Fusion Revolution,” disrupting whole industries and giving rise to a new mantra—the more things change, the quicker things change. Take life sciences. When I began working with the industry, clients didn’t have opportunities to leverage digitized data to quicken the drug discovery process. And it would be years before robots could precisely grip test tubes, vials, and petri dishes to help with sensitive lab tests. That was a human’s job! Dramatic shifts in the how and the where of the future of work recently prompted my 15-year-old to ask, “Mom, are robots going to take my job someday?” Timely question. Deloitte Global’s latest survey of millennials shows many are asking the same thing. While they recognize the benefits of automation in terms of productivity and economic growth, they also see it providing opportunities for value-added or creative activities, or learning new skills:
At Deloitte, we’ve been welcoming millennials into the firm for about 15 years. Millennials (born in the 80s and 90s) are demanding change. At more than 50 percent of the firm, and with more than a quarter in Deloitte management positions, they’re helping us to think differently about how we engage with our workforce and how we can prepare the next generation for the future of work. People are the growth engines of business, so wise corporate leaders are asking themselves what is most important to the people they are trying to hire and retain. I think the answer is clear—they want to focus on their strengths, feel their organization has a higher purpose beyond profits, and feel that their well-being is top of their employers’ minds. Looking ahead to 2020, there will be five generations in the workforce. We’re focused on the next wave of employees, “digital natives,” who go beyond millennials to include Generation Z (the “centennials”). Which brings me back to my 15-year-old and his question about robots taking his job. I told him: “Don’t worry—I’ve never met a machine with courage and empathy.” We’ll still need those in the new economy. To be sure, technology will change what we do. Tasks that are highly manual, routine, and predictable will be automated. But jobs are made up of many tasks. So the nature of existing jobs will change, and new careers will be created. As MIT economist David Autor has observed, if you had told an American farmer in 1900 that the coming century would bring a 95 percent reduction in farm employment, it’s a safe bet the farmer would not have predicted we would be developing apps instead. So governments, employees, and employers will likely all need to adapt. And we should be encouraged that more and more are recognizing this. Research shows that most companies today (77 percent) are planning either to retrain people to use technology, or redesign jobs to better take advantage of human skills. I believe that the future of work means cooperation between humans and the robots. Making us, in the words of my teen, “co-bots.” Yes, the more things change… Auditors Can Be Influenced By Management Preferences, Study Says（来自WSJ)
By Rheaa Rao The amount of information a company’s management provides its supposedly independent auditors strongly influences the decisions they make, according to a study by the University of Missouri. In the study, nearly 50 senior auditors from major accounting firms were asked to assess the cost of an explosion at a client’s facility based on memos provided by the company’s finance chief. One group of auditors was presented with three hypothetical cost estimates that were close to the one that was disclosed to be the one preferred by management. A second group was presented with six estimates covering a broader range of outcomes. The first group was more than twice as likely to approve management’s ballpark cost figure than the second. Presenting fewer estimates increased the probability that management’s estimate was deemed more credible, according to Nate Newton, an assistant professor of accountancy at University of Missouri and a co-author of the study. The appearance of a bias could have implications for auditing standards, he added. The Public Company Accounting Oversight Board is considering a new standard on estimates based on standards by the Auditing Standards Board and the International Auditing and Assurance Standards Board. “Current standards suggest that a review of management assumptions is important,” said Mr. Newton. “But auditors would benefit from coming up with their own estimates.” Accounting firms could make it mandatory for auditors to come up with estimates that the management did not propose, he said. |
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