Research on the Impact of Digital Transformation on the Audit Quality and Efficiency of Accounting Firms

Abstract

With the rapid development of information technology, digital transformation has become an inevitable trend across various industries. As important supervisors of economic activities, accounting firms must also adapt to this trend by adopting digital technologies to improve the quality and efficiency of their audits. This paper first defines the concept of digital transformation, followed by an analysis of relevant theories on audit quality and audit efficiency. It then explores the impact of digital transformation on audit quality and efficiency, focusing on areas such as the application of data analysis techniques, integration of information systems, and improvement in risk management for audit quality, as well as the use of automation tools, real-time data processing advantages, and enhanced collaboration for audit efficiency. Based on this, the paper proposes strategies for technological applications and innovation, data management and security, digital talent cultivation and team building, optimization of audit processes and organizational structures, as well as quality control and risk management, offering guidance for the digital transformation of accounting firms.