Exploring the Use of Robotic Process Automation (RPA) in Substantive Audit Procedures: Certified Public Accountant

Michael Cohen, Andrea Rozario, Chanyuan Zhang

Research output: Contribution to journalArticlepeer-review


An RPA-enabled audit production line has implications for audit quality. Because RPA replaces the structured, time-consuming, and repetitive activities that auditors perform, the audit process should inherently be more efficient. Because sources of audit evidence that reflect the same values may label and format their data differently, the objective of this standard is for the CPA firm to maintain data in a consistent manner so that the RPA can work on numerous audit engagements. [...] the activities delegated to the RPA were collecting the data, bringing it into the standard template, activating filters to prepare it, and copying the integrated data structure to transfer it to MicrosoftAccess. [...] to maximize the benefits of technology in auditing, it is important to consider its application in coordination with auditors' exercise of professional skepticism.
Original languageEnglish (US)
Pages (from-to)49-53
Number of pages5
JournalThe CPA Journal
Issue number7
StatePublished - Jul 2019
Externally publishedYes


  • Business And Economics--Accounting
  • Software
  • Efficiency
  • Robotics
  • Auditing
  • Audits
  • Defined contribution plans
  • Assurance services
  • Accounting firms
  • Automation
  • Cost control
  • Loans
  • Prototypes
  • Auditors
  • Audit evidence
  • Structured Query Language-SQL
  • Data dictionaries
  • Case studies
  • 54121:Accounting
  • Tax Preparation
  • Bookkeeping
  • and Payroll Services


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