Accountants and Auditors
Business and Financial Operations Occupations- O*NET-SOC 代码
- 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.
- 数据来源: BLS发布时间: 2026-08
很高· 相对
低四级相对区间很高职业群单位数值
尺度 · 母数 · 来源
四级相对类别（低 / 中等 / 高 / 很高）
以BLS就业预测表中831个细分职业为基数。取值按 NEM（全国就业矩阵）代码给定，因此共用同一 NEM 代码的职业得到相同分档
- 数据来源: Anthropic发布时间: 2026-03
0.348
0.000此处所载数值的范围0.745尺度 · 母数 · 来源
- 数据来源: ILO发布时间: 2025
0.51
0.09此处所载数值的范围0.70职业群单位数值
尺度 · 母数 · 来源
生成式AI暴露度指数，按发布原值0–1
按 ISCO-08 细类（4 位）发布的数值。按原样应用美国劳工统计局（BLS）的官方对照表（ISCO-08→2010 SOC、2010 SOC→2018 SOC）关联到本职业，对应关系为全部或部分对应
该来源发布的是什么性质的数值
BLS的类别是相对排位而非绝对水平，也不是一手测量：它把多项已发表研究给出的职业百分位排名归并为四个等级。它不是就业或工资预测，不是采用概率，也不区分自动化与增强。
Task-level exposure
显示隐藏的 21 项工作已评分任务 30 项 · β ≥ 0.5 的任务 30 项（100.0%）
β = 直接暴露（E1）+ 0.5 × 借助工具时的暴露（E2），依据原始代码库的定义。
- 原始单位：O*NET 27.2 任务 → O*NET 31.0 职业代码
- 所有已评分任务均在 O*NET 31.0 任务列表中。
- 来源
- OpenAI "GPTs are GPTs" exposure rubric
- 版本
- gh-main-0471612
- 许可
- MIT License, Copyright (c) 2024 OpenAI
以下为 O*NET-SOC 2010 职业 13-2011.01 Accountants; 13-2011.02 Auditors 的工作任务，由本站依据 O*NET-SOC 2010→2019 官方对照表关联到此职业
| Task (O*NET 20.1) | Claude.aiRaw / share % | APIRaw / share % |
|---|---|---|
Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice.13-2011.01 | 0.039825.2 | 0.01427.7 |
Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology.13-2011.01 | 0.033221.0 | 0.037320.1 |
Prepare, analyze, and verify annual reports, financial statements, and other records, using accepted accounting and statistical procedures to assess financial condition and facilitate financial planning.13-2011.02 | 0.017110.8 | 0.028515.4 |
Produce up-to-the-minute information, using internal computer systems, to allow management to base decisions on actual, not historical, data.13-2011.02 | 0.01006.3 | 0.024313.1 |
Prepare forms and manuals for accounting and bookkeeping personnel and direct their work activities.13-2011.01 | 0.00815.1 | —0 |
Prepare detailed reports on audit findings.13-2011.02 | 0.00805.1 | 0.00261.4 |
Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.13-2011.01 | 0.00805.1 | —0 |
Review data about material assets, net worth, liabilities, capital stock, surplus, income, and expenditures.13-2011.02 | 0.00764.8 | 0.040021.6 |
Develop, maintain, and analyze budgets, preparing periodic reports that compare budgeted costs to actual costs.13-2011.01 | 0.00704.4 | 0.00170.9 |
Appraise, evaluate, and inventory real property and equipment, recording information such as the description, value, and location of property.13-2011.01 | 0.00523.3 | 0.00794.3 |
Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.13-2011.02 | 0.00473.0 | 0.00552.9 |
Establish tables of accounts and assign entries to proper accounts.13-2011.01 | 0.00392.5 | 0.00804.3 |
Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations.13-2011.02 | 0.00312.0 | 0.00955.1 |
Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.13-2011.02 | 0.00241.5 | 0.00341.8 |
Examine records, tax returns, and related documents pertaining to settlement of decedent's estate. | —0 | 0.00211.1 |
Values in this tab are predicted labels, not observations. Eloundou et al. (2023) published two rating regimes — human raters and GPT-4 — and the β shown here is derived from the GPT-4 rater basis alone; the same task can take a different value under the other regime. The unit and the meaning differ from the observed shares (%) in the other tabs, so do not place them on the same axis.
| Task (O*NET 27.2) | βE1 + 0.5 × E2 |
|---|---|
Prepare detailed reports on audit findings.O*NET Task ID 21505 | 1.0 |
Prepare adjusting journal entries.O*NET Task ID 21515 | 1.0 |
Establish tables of accounts and assign entries to proper accounts.O*NET Task ID 21517 | 1.0 |
Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.O*NET Task ID 21506 | 0.5 |
Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies.O*NET Task ID 21507 | 0.5 |
Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.O*NET Task ID 21508 | 0.5 |
Supervise auditing of establishments, and determine scope of investigation required.O*NET Task ID 21509 | 0.5 |
Confer with company officials about financial and regulatory matters.O*NET Task ID 21510 | 0.5 |
Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.O*NET Task ID 21511 | 0.5 |
Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate.O*NET Task ID 21512 | 0.5 |
Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations.O*NET Task ID 21513 | 0.5 |
Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.O*NET Task ID 21514 | 0.5 |
Review accounts for discrepancies and reconcile differences.O*NET Task ID 21516 | 0.5 |
Examine inventory to verify journal and ledger entries.O*NET Task ID 21518 | 0.5 |
Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice.O*NET Task ID 21519 | 0.5 |
Report to management regarding the finances of establishment.O*NET Task ID 21520 | 0.5 |
Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology.O*NET Task ID 21521 | 0.5 |
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.O*NET Task ID 21522 | 0.5 |
Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives.O*NET Task ID 21523 | 0.5 |
Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws.O*NET Task ID 21524 | 0.5 |
Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office.O*NET Task ID 21525 | 0.5 |
Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements.O*NET Task ID 21526 | 0.5 |
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.O*NET Task ID 21527 | 0.5 |
Represent clients before taxing authorities and provide support during litigation involving financial issues.O*NET Task ID 21528 | 0.5 |
Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records.O*NET Task ID 21529 | 0.5 |
Conduct pre-implementation audits to determine if systems and programs under development will work as planned.O*NET Task ID 21530 | 0.5 |
Develop, maintain, or analyze budgets, preparing periodic reports that compare budgeted costs to actual costs.O*NET Task ID 21531 | 0.5 |
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.O*NET Task ID 21532 | 0.5 |
Process invoices for payment.O*NET Task ID 21533 | 0.5 |
Review data about material assets, net worth, liabilities, capital stock, surplus, income, or expenditures.O*NET Task ID 21534 | 0.5 |
β = E1 + 0.5 × E2 · E1 = tasks where direct LLM access alone cuts time by at least 50%, E2 = tasks where software built on top of an LLM cuts time by at least 50%. Values take only 0 / 0.5 / 1.0.
Data sources & licenses — O*NET®, Anthropic Economic Index, Eloundou et al. (2023): see full notices on the Credits page
O*NET 31.0 全部任务（30 项）
本职业在 O*NET 31.0 中的全部任务（英文原文；任务类型为核心或补充）。暴露值不列在此清单中，而在上方表格里，位于各来源所用 O*NET 版本的任务表述旁。
| 任务（O*NET 31.0） | 类型 |
|---|---|
| Prepare detailed reports on audit findings. | 核心 |
| Report to management about asset utilization and audit results, and recommend changes in operations and financial activities. | 核心 |
| Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies. | 核心 |
| Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions. | 核心 |
| Supervise auditing of establishments, and determine scope of investigation required. | 核心 |
| Confer with company officials about financial and regulatory matters. | 核心 |
| Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity. | 核心 |
| Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate. | 核心 |
| Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations. | 核心 |
| Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards. | 核心 |
| Prepare adjusting journal entries. | 核心 |
| Review accounts for discrepancies and reconcile differences. | 核心 |
| Establish tables of accounts and assign entries to proper accounts. | 核心 |
| Examine inventory to verify journal and ledger entries. | 核心 |
| Analyze business operations, trends, costs, revenues, financial commitments, and obligations to project future revenues and expenses or to provide advice. | 核心 |
| Report to management regarding the finances of establishment. | 核心 |
| Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology. | 核心 |
| 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. | 核心 |
| Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives. | 核心 |
| Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws. | 核心 |
| Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office. | 核心 |
| Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements. | 核心 |
| 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. | 核心 |
| Represent clients before taxing authorities and provide support during litigation involving financial issues. | 核心 |
| Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records. | 核心 |
| Conduct pre-implementation audits to determine if systems and programs under development will work as planned. | 核心 |
| Develop, maintain, or analyze budgets, preparing periodic reports that compare budgeted costs to actual costs. | 核心 |
| 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. | 核心 |
| Process invoices for payment. | 核心 |
| Review data about material assets, net worth, liabilities, capital stock, surplus, income, or expenditures. | 核心 |
0.02/ 3· 机器人暴露指数
尺度 · 母数 · 来源
对每项体力任务，按已实际部署、销售或演示的机器人能够完成它的环境评定 0–3 级（0 不可 · 1 围栏式机器单元、灌装线等机器人专用设施 · 2 医院药房、集装箱港口等受管理的设施 · 3 私人住宅、建筑工地等非结构化环境），再按工作时间占比求平均
以该职业 O*NET 29.3 任务中的体力任务为准
等级与时间占比由 Anthropic 使用 Claude Opus 5（网络搜索）估算（截至 2026 年）。
机器人暴露指数与本站的 AI 暴露度是不同的指标，不能相加或相互比较。该指数不代表实际采用情况或成本竞争力，0 也包括没有体力任务的职业。
每项体力任务的等级
机器人环境等级（E0–E3）
E0 机器人不可详情
评定为已实际部署、销售或演示的机器人即使在机器人专用设施中也无法完成
E1 机器人专用设施详情
评定为可在围绕机器搭建的设施中完成，例如围栏式机器单元或灌装线
E2 受管理的设施详情
评定为可在由机构按工作标准维护的人类工作设施中完成，例如医院药房或集装箱港口
E3 非结构化环境详情
评定为可在没有机构按工作标准维护的环境中完成，例如私人住宅或建筑工地
仅列出被归类为体力任务的任务；其他任务在来源中没有等级。
| 任务（O*NET 29.3） | 机器人环境等级 |
|---|---|
| Examine inventory to verify journal and ledger entries. | E2 受管理的设施 |
职业信息
就业展望（BLS）
- 就业人数，2025
- 1.6M
- 预计就业人数，2035
- 1.7M
- 变化 (2025–35)
- +5%
- 年薪中位数，2025
- $83,680
- 入职通常所需学历
- Bachelor's degree
韩国职业分类关联（KSCO）
来自 AI Changing Work 制作的 Korea Occupation Direct Crosswalk v1.1 当前版本的关联。关系值从 O*NET-SOC 职业一侧解读。
| KSCO 代码 | KSCO 名称 | 关系 | 状态 |
|---|---|---|---|
| 28120 | 회계사 | 范围相同 | 已确认 |
关系与状态的定义(kr-direct v1.1)
国际劳工组织（ILO）职业说明
以下 ISCO-08 职业组由 AI Changing Work 原样套用美国劳工统计局（BLS）发布的对照表（2018 SOC→2010 SOC、2010 SOC→ISCO-08）、不逐案取舍，与本职业相关联；每项关联可能是完全对应，也可能是部分对应。
- ISCO-08 2411Accountants
会计师
自行翻译
自行翻译 · 非 ISCO 官方词汇 — 未经国际劳工组织审核。
以下定义、任务和职业示例是 ILO 对该 ISCO-08 职业组的描述，而不是对本职业的描述。
Accountants plan, organize and administer accounting systems for individuals and establishments. Some occupations classified here examine and analyse the accounting and financial records of individuals and establishments to ensure accuracy and compliance with established accounting standards and procedures.
任务
- (a) advising on, planning and installing budgetary, accounts controlling and other accounting policies and systems;
- (b) preparing and certifying financial statements for presentation to management, shareholders and statutory or other bodies;
- (c) preparing tax returns, advising on taxation problems and contesting disputed claims before tax officials;
- (d) preparing or reporting on profit forecasts and budgets;
- (e) conducting financial investigations in such matters as suspected fraud, insolvency and bankruptcy;
- (f) auditing accounts and bookkeeping records;
- (g) conducting investigations and advising management on financial aspects of productivity, stockholdings, sales, new products, etc.;
- (h) devising and controlling a system to determine unit cost of products and services.
职业示例
Accountant · Auditor · Certified accountant · Chartered accountant · Financial controller · Insolvency trustee · Management accountant · Tax accountant
Sources: ILO ISCO-08 — details: Credits
ESCO 职业词汇
以下每一项都是在已公开的ESCO-O*NET Crosswalk（第 1 版，2022 年）中与本职业逐项对应的。对应类型出自该对照表；表述出自 AI Changing Work。
- accountantESCO 2411.1范围相同
Accountants review and analyse financial statements, budgets, financial reports, and business plans in order to check for irregularities resulting from error or fraud, and provide their clients with financial advice in matters such as financial forecasting and risk analysis. They may audit financial data, resolve insolvency cases, prepare tax returns and provide other tax-related advice in reference to current legislation.
- accounting analystESCO 2411.1.1本职业范围更宽
Accounting analysts evaluate the financial statements of clients, usually companies, which include the income sheet, the balance sheet, the statement of cash flows and additional notes to other financial statements. They interpret and implement new accounting systems and accounting procedures and will analyse and determine if the proposed systems conform to accounting regulations and meet user information requirements.
- audit supervisorESCO 2411.1.2本职业范围更宽
Audit supervisors oversee audit staff, planning and reporting, and review the audit staff's automated audit work papers to ensure compliance with the company's methodology. They prepare reports, evaluate general auditing and operating practices, and communicate findings to the superior management.
- bookkeeperESCO 3313.2本职业范围更宽
Bookkeepers record and assemble the day-to-day financial transactions of an organisation or company, consisting usually of sales, purchases, payments and receipts. They ensure all financial transactions are documented in the appropriate (day) book and general ledger, and that they are balanced out. Bookkeepers prepare the recorded books and ledgers with financial transactions for an accountant to then analyse balance sheets and income statements.
- financial auditorESCO 2411.1.7本职业范围更宽
Financial auditors collect and examine financial data for clients, organisations and companies. They ensure the financial data is properly maintained and free of material misstatements due to error or fraud, that it adds up, and functions legally and effectively. They review lending and credit policies or numbers in databases and documents, evaluate, consult and assist the source of the transaction if necessary. They use their review of the client's financial governance as assurance to give testimony to the shareholders, stakeholders and board of directors of the organisation or company that all is up to par.
- IT auditorESCO 2511.17本职业范围更宽
IT auditors perform audits of information systems, platforms, and operating procedures in accordance with established corporate standards for efficiency, accuracy and security. They evaluate ICT infrastructure in terms of risk to the organisation and establish controls to mitigate loss. They determine and recommend improvements in the current risk management controls and in the implementation of system changes or upgrades.
- auditing clerkESCO 4312.1有重叠，但不相同
Auditing clerks collect and examine financial data, such as inventory transactions, for organisations and companies and ensure they are accurate, properly maintained, and that they add up. They review the numbers in databases and documents, evaluate, and consult and assist the source of the transaction if necessary, which includes accountants, managers or other clerks.
- public finance accountantESCO 2411.1.11有重叠，但不相同
Public finance accountants head the treasury department of a governmental institution. They manage the institution's financial administration, expenditure and income generation, and compliance with taxation and other financial legislation. They perform administrative duties to ensure record keeping, develop plans for budget management and perform financial forecasts.
来源: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)
许可: CC BY 4.0 (EU Reuse Notice)
ESCO reuse terms and the modification notice are in Credits.
法国职业分类关联（ROME）
本职业与 ROME 4.0 职业条目（fiche）之间的关联，由 AI Changing Work 借助 AI 模型判定。关系从本职业一侧解读。标为「暂定」的关联仅凭同一模型系列（Claude）两位判定者的判定采纳，或对其判定适用运营方规则后采纳，因此其依据弱于已确认的关联。
| ROME 代码 | ROME 名称（法语） | 关系 |
|---|---|---|
| M1202 | Auditeur comptable et financier / Auditrice comptable et financière | 本职业范围更宽 |
| M1203 | Comptable | 本职业范围更宽 |
| M1210 | Commissaire aux comptes | 本职业范围更宽 |
| M1211 | Expert-comptable / Experte-comptable | 本职业范围更宽 |
| K1910 | Commissaire à la Cour des comptes | 本职业范围更宽暂定 |
| M1227 | Gestionnaire de droits et de redevance | 相关，但不对应 |
| K1510 | Contrôleur / Contrôleuse du Trésor public | 相关，但不对应暂定 |
| M1215 | Contrôleur comptable et financier / Contrôleuse comptable et financière | 相关，但不对应暂定 |
Source: France Travail — Répertoire Opérationnel des Métiers et des Emplois (ROME 4.0), version 61, last updated 15 June 2026 (https://www.data.gouv.fr/datasets/repertoire-operationnel-des-metiers-et-des-emplois-rome). Licence Ouverte 2.0.
ROME codes and titles are reproduced unchanged; the links to O*NET-SOC occupations are AI Changing Work's own judgment and are not a France Travail correspondence.
(AI Changing Work link release: fr-direct v1)
西班牙职业分类关联（CNO-11）
本职业与 CNO-11 职业之间的关联，由 AI Changing Work 借助 AI 模型判定。关系从本职业一侧解读。
| CNO-11 代码 | CNO-11 名称（西班牙语） | 关系 |
|---|---|---|
| 2611 | Especialistas en contabilidad | 范围相同暂定 |
Source: Instituto Nacional de Estadística (INE), National Classification of Occupations 2011 (CNO-11, Royal Decree 1591/2010) — www.ine.es · Licensed CC BY 4.0. CNO-11 codes and Spanish titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not an INE correspondence.
(AI Changing Work link release: es-direct v1)
德国职业分类关联（KldB）
本职业与 KldB 职业之间的关联，由 AI Changing Work 借助 AI 模型判定。关系从本职业一侧解读。
| KldB 代码 | KldB 名称（德语） | 关系 |
|---|---|---|
| 72243 | Berufe in Wirtschaftsprüfung - komplexe Spezialistentätigkeiten | 本职业范围更宽 |
| 72244 | Berufe in Wirtschaftsprüfung - hoch komplexe Tätigkeiten | 本职业范围更宽 |
| 72304 | Berufe in der Steuerberatung - hoch komplexe Tätigkeiten | 本职业范围更宽暂定 |
| 72213 | Berufe in der Buchhaltung - komplexe Spezialistentätigkeiten | 有重叠，但不相同 |
| 72214 | Berufe in der Buchhaltung - hoch komplexe Tätigkeiten | 有重叠，但不相同 |
Source: © Statistik der Bundesagentur für Arbeit — Klassifikation der Berufe 2010 – überarbeitete Fassung 2020, https://statistik.arbeitsagentur.de. KldB codes and titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own mapping (eigene Zuordnung) and are not a Bundesagentur für Arbeit correspondence.
(AI Changing Work link release: de-direct v1)
日本职业分类关联（JSCO）
本职业与 JSCO 职业之间的关联，由 AI Changing Work 借助 AI 模型判定。关系从本职业一侧解读。
| JSCO 代码 | JSCO 名称（日语） | 关系 |
|---|---|---|
| 181 | 公認会計士 | 本职业范围更宽 |
| 263 | 経理事務員 | 相关，但不对应 |
Source: Ministry of Internal Affairs and Communications (MIC), Japan Standard Occupational Classification (Dec. 2009, MIC Notification No. 555). JSCO codes and Japanese titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not a MIC correspondence.
(AI Changing Work link release: jp-direct v1)
与本职业相关的近期变化
摘要和关联标注由 AI Changing Work 撰写和判断；数字请以所链接的来源为准。
直接相关 Brookings (Oct 2024) finds business and financial operations among the occupational groups with relatively high exposure to generative AI, measured as the share of tasks whose completion time LLMs can cut by 50% or more.
[来源: Brookings 2024 — Generative AI, the American worker]
本页数据的来源与许可，以及 AI Changing Work 的修改与翻译说明：致谢与来源