随着信息技术的飞速发展,会计行业正在进行全面的数字化转型。作为会计事务所核心业务的关键一环,工资审计实施程序的效率与准确性直接关系到企业财务数据的真实可靠性及合规性。本文深入剖析当前会计事务所在工资审计实施中遭遇的种种挑战,并提出工资审计实施程序的优化路径策略。旨在为会计事务所在传统审计模式向智能化、高效化的新型审计转型上指明方向,更为工资审计工作提供宝贵的参考与启示,助力其在数字化转型的浪潮中稳健前行,不断提升服务质量与效率。With the rapid development of information technology, the accounting industry is undergoing a comprehensive digital transformation. As a key part of the core business of accounting firms, the efficiency and accuracy of the wage audit implementation procedures are directly related to the authenticity, reliability and compliance of corporate financial data. This article deeply analyzes the various challenges currently faced by accounting firms in the implementation of wage audits and proposes an optimization path strategy for the wage audit implementation procedures. It aims to point out the direction for accounting firms in the transformation from traditional audit models to intelligent and efficient new audit models and provide valuable references and inspiration for wage audit work, helping them to move forward steadily in the wave of digital transformation and continuously improve service quality and efficiency.
