회계사 및 감사인

경영·재무 운영직

Accountants and Auditors

O*NET-SOC 코드
13-2011.00

Examine, analyze, and interpret accounting records to prepare financial statements, give advice, or audit and evaluate statements prepared by others. Install or advise on systems of recording costs or other financial and budgetary data.

한국어 직업명은 AI Changing Work의 번역입니다. 과업 문장과 원천 값은 공표된 영문 그대로 표시합니다.

AI 노출도

  • 데이터 출처: BLS발행 시점: 2026-08

    매우 높음· 상대

    낮음4단계 상대 범주매우 높음

    직업군 단위 값

    척도 · 모수 · 출처

    4단계 상대 범주 (낮음 / 보통 / 높음 / 매우 높음)

    BLS 고용전망 표의 세부직업 831개 기준. 값은 NEM(전국고용매트릭스) 코드 단위로 부여되므로, 같은 NEM 코드를 쓰는 직업은 같은 밴드를 받습니다

    원천 데이터셋 (XLSX 파일 내려받기)

  • 데이터 출처: Anthropic발행 시점: 2026-03

    0.348

    0.000여기 실린 값의 범위0.745
    척도 · 모수 · 출처

    관측 노출 지수, 발행된 그대로 0–1

    O*NET 과업 매핑 기준

    SOC 2018 직업 단위로 발행된 값이며, 같은 SOC 2018 코드를 가진 O*NET 직업은 모두 이 값을 받습니다

    원천 데이터셋 (CSV 파일 내려받기)

  • 데이터 출처: ILO발행 시점: 2025

    0.51

    0.09여기 실린 값의 범위0.70

    직업군 단위 값

    척도 · 모수 · 출처

    생성형 AI 노출 지수, 발행된 그대로 0–1

    ISCO-08 직업군 단위로 발행된 값입니다. 미국 노동통계국(BLS)의 공식 교차표(ISCO-08→2010 SOC, 2010 SOC→2018 SOC)를 그대로 적용해 이 직업에 연결했으며, 연결은 전부 또는 일부 대응입니다

    원천 데이터셋 (PDF 파일 내려받기)

이 원천이 어떤 종류의 값인가

BLS 범주는 절대 수준이 아니라 상대 순위이며, 1차 측정도 아닙니다. 여러 선행 연구가 매긴 직업별 백분위 순위를 4단계로 묶은 값입니다. 고용·임금 예측도, 도입 확률도 아니며 자동화와 증강을 구분하지 않습니다.

AI 노출도 (OpenAI 루브릭)

평가 과업 30개 · β ≥ 0.5 인 과업 30개 (100.0%)

β = 직접 노출(E1) + 0.5 × 도구 활용 시 노출(E2). 원본 저장소의 정의를 따릅니다.

  • 원천 단위: O*NET 27.2 과업 → O*NET 31.0 직업 코드
  • 채점된 과업이 모두 O*NET 31.0 과업 목록에 있습니다.
출처
OpenAI "GPTs are GPTs" exposure rubric
판
gh-main-0471612
라이선스
MIT License, Copyright (c) 2024 OpenAI

과업

O*NET® 31.0 Database의 과업 문장입니다. 핵심(Core) 과업을 먼저 보입니다.

과업유형β (OpenAI)
Prepare detailed reports on audit findings.핵심1
Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.핵심0.5
Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.핵심0.5
Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.핵심0.5
Supervise auditing of establishments, and determine scope of investigation required.핵심0.5
Confer with company officials about financial and regulatory matters.핵심0.5
Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.핵심0.5
Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.핵심0.5
Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations.핵심0.5
Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.핵심0.5
Prepare adjusting journal entries.핵심1
Review accounts for discrepancies and reconcile differences.핵심0.5
Establish tables of accounts and assign entries to proper accounts.핵심1
Examine inventory to verify journal and ledger entries.핵심0.5
Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice.핵심0.5
Report to management regarding the finances of establishment.핵심0.5
Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology.핵심0.5
Evaluate taxpayer finances to determine tax liability, using knowledge of interest and discount rates, annuities, valuation of stocks and bonds, and amortization valuation of depletable assets.핵심0.5
Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives.핵심0.5
Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws.핵심0.5
Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office.핵심0.5
Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements.핵심0.5
Advise clients in areas such as compensation, employee health care benefits, the design of accounting or data processing systems, or long-range tax or estate plans.핵심0.5
Represent clients before taxing authorities and provide support during litigation involving financial issues.핵심0.5
Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records.핵심0.5
Conduct pre-implementation audits to determine if systems and programs under development will work as planned.핵심0.5
Develop, maintain, or analyze budgets, preparing periodic reports that compare budgeted costs to actual costs.핵심0.5
Prepare, analyze, or verify annual reports, financial statements, and other records, using accepted accounting and statistical procedures to assess financial condition and facilitate financial planning.핵심0.5
Process invoices for payment.핵심0.5
Review data about material assets, net worth, liabilities, capital stock, surplus, income, or expenditures.핵심0.5

직업 정보

출처와 귀속

This page includes information from the O*NET® 31.0 Database (https://www.onetcenter.org/database.html) by the U.S. Department of Labor, Employment and Training Administration (USDOL/ETA). Used under the CC BY 4.0 license (https://creativecommons.org/licenses/by/4.0/). O*NET® is a trademark of USDOL/ETA. AI Changing Work has modified all or some of this information: the O*NET-SOC code, title and task statements are reproduced in English without change; task-type labels are shown in the page's language and tasks are listed core first; any Korean occupation title shown on the Korean-language page is AI Changing Work's translation; any KSCO-8 unit groups linked to this occupation were paired with it by AI Changing Work's judgment, and the relation labels and statuses are AI Changing Work's additions. USDOL/ETA has not approved, endorsed, or tested these modifications.

Any AI exposure figures on this page are published by third parties, not by AI Changing Work, and none is part of the O*NET information. OpenAI publishes task-level scores (MIT License) for O*NET 27.2 task statements; each is shown next to the O*NET 31.0 task statement with the same task ID, whose wording can differ from the 27.2 statement that was scored. OpenAI also publishes occupation-level scores for O*NET-SOC codes in the same release, and any such score is shown on the O*NET occupation with the same code. Anthropic publishes an observed exposure index in the Anthropic Economic Index (CC-BY), and the U.S. Bureau of Labor Statistics publishes relative AI exposure categories (public domain); both are published per SOC code, and each value is shown on every O*NET occupation with that code. The International Labour Organization publishes a generative AI exposure index in ILO Working Paper 140 (CC BY 4.0) for ISCO-08 unit groups; AI Changing Work links those groups to O*NET occupations by applying the U.S. Bureau of Labor Statistics ISCO-08 to 2010 SOC and 2010 SOC to 2018 SOC crosswalks as published, without case-by-case selection, and these crosswalks match many groups only in part. Where several unit groups are linked, each group's published value is listed, and any summary shows only the lowest and highest of those values with the number of groups; no exposure figure is averaged or recalculated. Any employment figures are published by the U.S. Bureau of Labor Statistics for the SOC group containing this occupation. Each source is credited where its figures are shown.

O*NET OnLine: 13-2011.00 Accountants and Auditors

KSCO 코드·명칭: 한국표준직업분류(제8차 개정) — 통계청 고시 제2024-328호 (2024-07-01 고시, 2025-01-01 시행). 저작권법 제7조 제2호의 고시 항목이다. 명칭 표기(가운뎃점·띄어쓰기)는 해설서 2차 정오 반영판의 표기를 따랐으며, 고시 항목표와는 18개 명칭에서 가운뎃점 글리프나 띄어쓰기만 다르다. 통계청은 2025년 10월 국가데이터처로 개편되었다. 이 페이지의 KSCO 연결은 통계청·국가데이터처의 공식 연계표가 아니다.

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