The rapid advancement of artificial intelligence (토토사이트 세션) has enabled the technology to assist in tasks traditionally handled by professionals such as doctors, lawyers, and accountants. Repetitive and document-intensive tasks are increasingly being automated, with expectations that 토토사이트 세션 will continue to thrive in these dom토토사이트 세션ns.

Despite this shift, many university students still aspire to become certified public accountants (CPAs). But in a future shaped by 토토사이트 세션, what will the role of accountants look like? And what skills should they be cultivating today?

To explore these questions and better prepare for the changes ahead, we spoke with Professor Na Hyun-jong of the School of Business Administration. A specialist in traditional financial accounting, Professor Na now conducts research at the intersection of accounting and AI. He recently led a study commissioned by the Korean Institute of Certified Public Accountants (KICPA) on “The Current Use of AI Technologies in Korea’s Accounting Audit Industry and the Role of KICPA.” In this interview, Professor Na offers insights into the future of accounting audits in the AI era.

| Current Status and Vision of 토토사이트 세션 in Accounting Audit

토토사이트 세션 technology is drawing growing interest in the field of accounting audit due to its potential to bring about a fundamental transformation. According to Professor Na, this transformation unfolds in three phases.

The first phase is simple automation. This initial stage involves automating structured, repetitive tasks such as data entry, calculations, and reconciliation of account balances and transactions against ledger records. The goal is to enhance efficiency by reducing the auditor’s workload on routine tasks.

The second phase is intelligent automation, centered on machine learning technology. This is currently the focus of major investment efforts. In this stage, AI learns patterns from large datasets to detect anomalies and predict risks—moving beyond rule-based automation. For instance, AI can detect fraudulent journal entries or identify suspicious transactions just under approval thresholds, spotting risks that human auditors might overlook.

The third phase is cognitive augmentation—the ultimate goal of AI adoption. In this phase, large language models (LLMs) and other technologies assist auditors in making expert judgments. AI can analyze unstructured data, such as hundreds of lease contracts, and automatically extract key terms relevant to IFRS 16 compliance, enabling auditors to focus on high-value, judgment-based tasks rather than repetitive work.

Global Big Four firms are investing in 토토사이트 세션 with the 토토사이트 세션m of achieving innovation across the entire audit process, guided by this three-stage vision.

| AI Adoption Trends in Korea’s Accounting Audit Industry

Currently, audit tools in both domestic and global markets are primarily built around four 토토사이트 세션 technologies. Firstly, Machine learning (ML) is used to detect anomalies and predict risk by analyzing journal entries and applying fraud detection models. Secondly, Large language models (LLMs) are applied to tasks such as contract review, accounting standard interpretation, and automatic generation of audit documentation. Thirdly, Robotic process automation (RPA), automates rule-based tasks such as data extraction and transformation, account reconciliation, and confirmation management. Lastly, Optical character recognition (OCR) and computer vision digitizes and analyzes document-based evidence such as invoices, signatures, and authenticity verification.

These technologies often work in combination to form systems such as intelligent document processing (IDP) and intelligent process automation (IPA), which drive smarter audits.

In Korea, 토토사이트 세션 adoption is still in its early stages and varies significantly depending on the size of the accounting firm. A 2025 survey found that 78.9% of large firms had adopted LLMs, 57.9% had adopted RPA, and 79% had dedicated 토토사이트 세션 teams. In contrast, among small and mid-sized firms, LLM adoption stood at 25.8%, RPA at 37.4%, and only 1.6% had dedicated 토토사이트 세션 teams.

토토사이트 세션 tools were used most frequently in structured areas such as account reconciliation and external confirmations. However, overall usage rem토토사이트 세션ned low, indicating that 토토사이트 세션 adoption has yet to become widespread and is currently concentrated in larger firms.

| Outlook for 토토사이트 세션 in Audit Over the Next 5 to 10 Years

In the coming 5 to 10 years, AI is expected to move from intelligent automation to full cognitive augmentation. Most audit processes will likely be performed on real-time AI platforms. ERP data from companies will be integrated into auditors’ AI systems, enabling real-time risk analysis for each transaction and immediate alerts for anomalies or control deficiencies.

AI is also expected to take over much of the documentation workload—drafting audit reports, letters to management, and interpreting accounting standards. AI will handle the integration and analysis of large volumes of audit evidence, allowing auditors to focus on validating AI output and performing deeper analyses and decision-making.

In this new paradigm, the auditor’s role will shift from “seeker” to “interpreter” and “decision-maker.” Rather than manually identifying errors, auditors will interpret AI-identified anomalies, assess actual risks, and make judgments based on business context.

| Key Skills for Auditors in the 토토사이트 세션 Era

“Auditors don’t need to become programmers,” said Professor Na, “but they do need new capabilities to collaborate effectively with AI.” He emphasized the importance of three competencies: digital literacy, enhanced professional skepticism, and judgment and communication skills.

Auditors must conceptually understand how AI works and know how to use data analysis tools. They must be able to critically evaluate AI outputs and recognize potential biases or limitations. It’s essential to guard against automation bias—the tendency to over-rely on AI-generated conclusions.

As 토토사이트 세션-generated predictions and analyses become more common, human judgment in interpreting results and applying them to complex contexts will become more valuable. The ability to clearly and persuasively communicate insights to clients and executives is an irreplaceable human skill that auditors must continue to develop.

| Academic Direction for Accounting Students and Future CPAs

In the AI era, accounting knowledge alone is no longer enough. However, future accounting professionals should be “accountants who can use AI,” not “data scientists who happen to know accounting.” Professor Na emphasized the need for interdisciplinary thinking and proposed the following learning strategies:

The first area is developing skills in data analysis and visualization. Professor Na recommended learning the basics of data analysis languages such as Python and R, techniques for data cleaning and analysis, and visualization tools like Tableau. These skills are considered essential for understanding and validating 토토사이트 세션-generated results.

The second is building an understanding of information systems and processes. Since 토토사이트 세션 operates on various enterprise systems like ERP and SCM, it is crucial to understand how data is generated, processed, and stored within these systems. Learning methods such as process mining can help students grasp actual business processes and strengthen the ability to assess internal controls.

Lastly, students must engage in ethical considerations regarding 토토사이트 세션. Issues of bias, transparency, and accountability in 토토사이트 세션 are directly tied to the credibility of audit practices. Therefore, it is important to think not only about the technology itself, but also about how to use it responsibly and ethically.

| Advice for Future Accounting Professionals

Professor Na concluded the interview with advice for aspiring accounting experts:

“Strive to become ‘A-shaped’ professionals. While ‘T-shaped’ talent combines deep expertise with broad knowledge, ‘A-shaped’ talent connects accounting with data science to create synergy. With dual foundations, you’ll be better equipped to adapt to change. Embrace new technologies as tools to sharpen your expertise.

Equally important is developing humanity—something technology can’t replicate. Trust with clients, teamwork with colleagues, and ethical responsibility as an accounting professional are invaluable human assets.

‘When prediction becomes free, judgment becomes priceless.’ As AI advances, concerns about the future of accounting may arise. But the core value of accounting professionals will only become more vital. No matter how advanced AI becomes, responsibility and ethical judgment will always remain in human hands. The future isn’t predetermined—it’s shaped by those who rise to meet it. I hope you’ll ride the wave of innovation through continuous learning and questioning, and become leaders in transforming the field of accounting.”