Research from RPA Advancement to AI Intelligent Automation Development: Taking the Accounting Service Industry in Taiwan as an Example

In recent years, digital technologies and information systems for audit analysis in the accounting services industry have attracted academic attention to significant. The accompanying innovations in auditing and bookkeeping models have fundamentally changed auditing expectations and behaviors, placing enormous pressure on the accounting services industry. As a result, organizations of all types and sizes emphasize digital transformation, becoming more common and necessary across all business functions. This organizational change often maximizes results and profits in the accounting services industry. It can even complete audit checks and share accounting data to respond to market demands and gain a sustainable competitive advantage. Our findings suggest that successful digital transformation in the accounting services industry is a complex development process but an essential indicator of the future. More detailed conclusions can be summarized as follows: 1) The accounting service industry implements audit sharing under operating pressure; 2) The accounting service industry is gradually developing towards audit automation and intelligence; 3) The accounting service industry uses cloud computing, big data, and other tools to Integrate top audit accounting models to realize the digitization of audit accounting. Our findings provide a theoretical perspective for scholars studying digital transformation in accounting, bookkeeping, and auditing. Additionally, we offer practical insights to better the digital transformation of the accounting services industry. JEL classification numbers: M15, M42.