会计人员发展新机会 Emerging opportunities

the world around us is changing，technology is transforming how we work and live.

technology：mobile commerce，virtualization，connected intelligence，machine learning.

blockchain，botnet，cyber breaches，smart contracts

CPAs should the opportunities 

emerging opportunities for your A&A Practice(4 areas)：

1.网络安全 cybersecurity

CPAs was advised on risk management program，or report on program‘s effectiveness.

2.供应链管理 supply chain management

CPA was beleaved to report on controls and bulid trust

3.sustainability

increase in assurance engagements, include human rihts and 

Sustainability reporting by S&P 500 companies has increased from 20% in 2011 to 80% today.

4.date analytics

improve audit effectiveness,porvide stakeholder insight