
Mr. Masahiko Tezuka
The Japanese Institute of Certified Public Accountants
Chairman and President
Certified Public Accountant (CPA)
■ Title
Evolutionary direction and technology that audit should aim for
■ Abstract
As the word VUCA (*) indicates, it is very difficult to see the future of society and the economy.
As future uncertainties about corporate performance increase, there is no doubt that society's needs for reliable corporate information disclosure will increase. In other words, it can be said that higher quality audits are required than ever before.
In this situation, I will talk about the evolutionary direction that audit should aim for and the role that technology plays.
* A word made by combining the acronyms of the four words Volatility, Uncertainty, Complexity, and Ambiguity.