{"id":18766,"date":"2025-02-13T10:00:22","date_gmt":"2025-02-13T02:00:22","guid":{"rendered":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/?p=18766"},"modified":"2026-09-17T19:47:16","modified_gmt":"2026-09-17T11:47:16","slug":"is-remote-auditing-the-future-of-financial-oversight","status":"publish","type":"post","link":"https:\/\/www.bschool.cuhk.edu.hk\/chi\/is-remote-auditing-the-future-of-financial-oversight\/","title":{"rendered":"\u9060\u7a0b\u5be9\u8a08\u6703\u5426\u6210\u70ba\u672a\u4f86\u8ca1\u52d9\u76e3\u7763\u7684\u8da8\u52e2\uff1f"},"content":{"rendered":"<p>\u75ab\u60c5\u7121\u8ad6\u597d\u58de\u90fd\u5df2\u7d93\u6539\u8b8a\u4e86\u4e16\u754c\u3002\u96d6\u7136\u908a\u5883\u5df2\u7d93\u958b\u653e\uff0c\u5c01\u9396\u63aa\u65bd\u4ea6\u5df2\u89e3\u9664\uff0c\u4f46\u65b0\u5e38\u614b\u8868\u660e\uff0c\u5c0d\u9060\u7a0b\u5de5\u4f5c\u7684\u614b\u5ea6\u53ef\u80fd\u6703\u4fdd\u6301\u4e0d\u8b8a\u3002\u7136\u800c\uff0c\u8a31\u591a\u4f01\u696d\u5728\u9019\u500b\u554f\u984c\u4e0a\u4ecd\u672a\u505a\u51fa\u6c7a\u5b9a\u3002<\/p>\n<p>\u5728\u75ab\u60c5\u671f\u9593\u63a5\u53d7\u9060\u7a0b\u5de5\u4f5c\u7684\u4f01\u696d\u5982\u4eca\u5df2\u6539\u8b8a\u4e86\u9019\u4e00\u505a\u6cd5\uff0c\u7562\u99ac\u5a01\u5728\u5176\u540d\u70ba 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href=\"https:\/\/www.morningstar.hk\/hk\/news\/243774\/working-from-home-is-both-more-and-less-productive.aspx\">\u5728\u5bb6\u5de5\u4f5c\u9084\u662f\u5728\u8fa6\u516c\u5ba4\u5de5\u4f5c\u66f4\u5177\u751f\u7522\u529b<\/a>\u800c\u53d7\u5230\u963b\u7919\u3002<\/p>\n<p>\u7136\u800c\uff0c\u6b64\u6b21\u75ab\u60c5\u898f\u6a21\u4e4b\u5927\u3001\u50b3\u64ad\u901f\u5ea6\u4e4b\u5feb\u5747\u5c6c\u524d\u6240\u672a\u6709\uff0c\u9019\u4e5f\u70ba\u7814\u7a76\u4eba\u54e1\u63d0\u4f9b\u4e86\u6a5f\u6703\uff0c\u4ee5\u6aa2\u9a57\u9060\u7a0b\u5de5\u4f5c\u5c0d\u65bc\u7279\u5b9a\u884c\u696d\u548c\u5730\u5340\u7684\u5f71\u97ff\u3002\u9999\u6e2f\u4e2d\u6587\u5927\u5b78\u5546\u5b78\u9662\u6703\u8a08\u5b78\u9662\u526f\u6559\u6388<a href=\"https:\/\/www.bschool.cuhk.edu.hk\/staff\/xin-xiangang\/\">\u8f9b\u986f\u525b<\/a>\u8a8d\u70ba\uff0c\u4e2d\u570b\u7684\u5be9\u8a08\u884c\u696d\u4fbf\u662f\u5176\u4e2d\u4e00\u4f8b\u3002<\/p>\n<p>\u65b0\u51a0\u75ab\u60c5\u65bc2020\u5e741\u6708\u7206\u767c\uff0c\u6b64\u6642\u6b63\u503c 2019 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id=\"attachment_18772\" aria-describedby=\"caption-attachment-18772\" style=\"width: 600px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-18772 size-full\" src=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/iStock-967116960.jpg\" alt=\"remote-auditing\" width=\"600\" height=\"400\" \/><figcaption id=\"caption-attachment-18772\" class=\"wp-caption-text\">\u75ab\u60c5\u4ee4\u5c45\u5bb6\u8fa6\u516c\u9019\u4e00\u6a21\u5f0f\u8b8a\u5f97\u66f4\u70ba\u666e\u904d\u3002<\/figcaption><\/figure>\n<p>\u5728\u75ab\u60c5\u7d50\u675f\u524d\uff0c\u4e2d\u570b\u8a3b\u518a\u6703\u8a08\u5e2b\u5354\u6703\u65bc2021\u5e74\u70ba\u8a72\u884c\u696d\u5236\u5b9a\u4e86<a href=\"https:\/\/www.cicpa.org.cn\/BNIE\/202112\/P020211224548464854107.pdf\">\u56db\u5e74\u767c\u5c55\u898f\u5283<\/a>\uff0c\u8981\u6c42\u6709\u95dc\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c07\u300c\u524d\u6cbf\u4fe1\u606f\u6280\u8853\u300d\uff08\u5927\u6578\u64da\u3001\u4eba\u5de5\u667a\u80fd\u3001\u96f2\u8a08\u7b97\u548c\u5340\u584a\u93c8\uff09\u61c9\u7528\u5230\u5be9\u8a08\u6d41\u7a0b\u4e2d\u3002<\/p>\n<p>\u4e00\u4e9b\u5be9\u8a08\u516c\u53f8\u5728\u75ab\u60c5\u4e4b\u524d\u4fbf\u5df2\u904b\u7528\u9060\u7a0b\u5be9\u8a08\u7a0b\u5e8f\uff0c\u7136\u800c\u7531\u75ab\u60c5\u5f15\u767c\u7684\u793e\u6703\u9650\u5236\u6975\u5927\u5730\u63a8\u52d5\u4e86\u6578\u5b57\u5316\u8f49\u578b\u9032\u7a0b\uff0c\u4f7f\u5f97\u5728\u75ab\u60c5\u671f\u9593\u80fd\u5920\u812b\u96e2\u8fa6\u516c\u5ba4\u8fa6\u516c\uff0c\u4e26\u4e14\u9019\u4e00\u8da8\u52e2\u6beb\u7121\u6e1b\u7de9\u7684\u8de1\u8c61\u3002<\/p>\n<h3>\u6b0a\u8861\u6311\u6230\u8207\u597d\u8655<\/h3>\n<p>\u5728\u6a19\u984c\u70ba<a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=4076612\">\u300a\u9060\u7a0b\u5be9\u8a08\u8207\u5be9\u8a08\u8cea\u91cf\uff1a\u4f86\u81ea\u5be6\u5730\u7684\u8b49\u64da\u300b<\/a>\u7684\u8ad6\u6587\u4e2d\uff0c\u8f9b\u6559\u6388\u53ca\u5176\u540c\u7cfb\u540c\u4e8b<a href=\"https:\/\/www.bschool.cuhk.edu.hk\/staff\/wu-donghui\/\">\u5433\u6771\u8f1d<\/a>\u6559\u6388\uff08\u4ea6\u70ba\u4e2d\u5927\u5236\u5ea6\u8207\u6cbb\u7406\u7814\u7a76\u4e2d\u5fc3\u4e3b\u4efb\uff09\uff0c\u8207\u897f\u5b89\u4ea4\u901a\u5927\u5b78\u7684\u7530\u9ad8\u826f\u548c\u91d1\u4e00\u6208\uff0c\u5171\u540c\u8a55\u4f30\u4e86\u75ab\u60c5\u671f\u9593\u5728\u4e2d\u570b\u9032\u884c\u7684\u9060\u7a0b\u5be9\u8a08\u7684\u8cea\u91cf\u3002<\/p>\n<p>\u7814\u7a76\u4eba\u54e1\u9996\u5148\u5c31\u5be9\u8a08\u5e2b\u5728\u9060\u7a0b\u5be9\u8a08\u4e2d\u9762\u81e8\u7684\u6311\u6230\u3001\u9060\u7a0b\u5be9\u8a08\u7684\u512a\u9ede\u548c\u7f3a\u9ede\u3001\u9060\u7a0b\u5be9\u8a08\u4e2d\u6240\u505a\u7684\u8abf\u6574\u3001\u70ba\u63d0\u9ad8\u9060\u7a0b\u5be9\u8a08\u8cea\u91cf\u6240\u63a1\u53d6\u7684\u63aa\u65bd\u3001\u4ee5\u53ca\u672a\u4f86\u53ef\u80fd\u6539\u9032\u9060\u7a0b\u5be9\u8a08\u7684\u65b9\u6cd5\u7b49\u554f\u984c\uff0c\u8a2a\u554f\u4e86\u56db\u4f4d\u570b\u969b\u56db\u5927\u5728\u83ef\u5be9\u8a08\u4e8b\u52d9\u6240\u7684\u5408\u5925\u4eba\u3001\u5169\u4f4d\u4f86\u81ea\u672c\u571f\u6392\u540d\u524d\u5341\u7684\u5be9\u8a08\u4e8b\u52d9\u6240\u7684\u5408\u5925\u4eba\u3001\u4ee5\u53ca\u5169\u4f4d\u4e2d\u570b\u4e0a\u5e02\u516c\u53f8\u7684\u8ca1\u52d9\u7e3d\u76e3\u3002<\/p>\n<p>\u300c\u5e7e\u4f4d\u8cc7\u6df1\u5be9\u8a08\u5e2b\u5747\u8a8d\u70ba\u5be9\u8a08\u5e2b\u5728\u9060\u7a0b\u5be9\u8a08\u4e2d\u9762\u81e8\u5f88\u5927\u7684\u6311\u6230\uff0c\u4f8b\u5982\u5de5\u4f5c\u91cf\u66f4\u5927\u3001\u5be9\u8a08\u98a8\u96aa\u66f4\u9ad8\u3001\u6e9d\u901a\u6548\u7387\u66f4\u4f4e\u7b49\u3002\u300d\u8f9b\u6559\u6388\u8aaa\u3002\u300c\u4f46\u662f\uff0c\u4ed6\u5011\u4e5f\u8a8d\u70ba\u9060\u7a0b\u5be9\u8a08\u4e0d\u4e00\u5b9a\u6703\u5c0e\u81f4\u5be9\u8a08\u8cea\u91cf\u4e0b\u964d\u300d\u3002<\/p>\n<p>\u5176\u4e2d\u4e00\u4f4d\u5be9\u8a08\u5e2b\u8868\u793a\uff0c\u7531\u65bc\u6240\u6709\u5fc5\u8981\u7684\u5be9\u8a08\u7a0b\u5e8f\u90fd\u5df2\u5b8c\u6210\uff0c\u56e0\u6b64\u9060\u7a0b\u5be9\u8a08\u7684\u6548\u7387\u4e0d\u4e9e\u65bc\u73fe\u5834\u5be9\u8a08\u3002\u53e6\u4e00\u4f4d\u5be9\u8a08\u5e2b\u900f\u9732\uff0c\u9060\u7a0b\u5be9\u8a08\u4e00\u5e74\u53ef\u7bc0\u7701 7,000 \u842c\u5143\u4eba\u6c11\u5e63\uff08\u7d04\u5408970 \u842c\u7f8e\u5143\uff09\u7684\u5dee\u65c5\u652f\u51fa\uff0c\u4f54\u5176\u5be9\u8a08\u4e8b\u52d9\u6240\u6536\u5165\u7684 15.7%\u3002<\/p>\n<p>\u6839\u64da\u53d7\u8a2a\u8005\u7684\u56de\u61c9\uff0c\u7814\u7a76\u4eba\u54e1\u96a8\u5f8c\u8a2d\u8a08\u4e86 36 \u500b\u554f\u984c\uff0c\u91dd\u5c0d\u4e2d\u570b 3,639 \u5bb6\u4e0a\u5e02\u4f01\u696d\u7684 3,508 \u540d\u5be9\u8a08\u5e2b\u9032\u884c\u8abf\u67e5\u3002\u8a72\u8abf\u67e5\u5171\u6536\u5230 2,275 \u4efd\u53ef\u7528\u56de\u61c9\uff0c\u7d50\u679c\u767c\u73fe\uff0c\u8207\u8cc7\u6df1\u5be9\u8a08\u5e2b\u7684\u8a2a\u8ac7\u7d50\u679c\u76f8\u4f3c\uff0c\u53d7\u8a2a\u8005\u4e5f\u627f\u8a8d\u4e86\u9060\u7a0b\u5de5\u4f5c\u7684\u597d\u8655\uff0c\u4f8b\u5982\u7bc0\u7701\u6642\u9593\u4ee5\u53ca\u900f\u904e\u964d\u4f4e\u5dee\u65c5\u8cbb\u7528\u4f86\u964d\u4f4e\u6210\u672c\u3002<\/p>\n<figure id=\"attachment_18774\" aria-describedby=\"caption-attachment-18774\" style=\"width: 600px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-18774 size-full\" src=\"https:\/\/www.bschool.cuhk.edu.hk\/chi\/wp-content\/uploads\/shutterstock_1742828660.jpg\" alt=\"\" width=\"600\" height=\"400\" \/><figcaption id=\"caption-attachment-18774\" 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