会计师与审计师
商业与金融AI暴露度
- 数据来源: BLS发布时间: '26.08
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: '26.03
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: '25
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
ISCO-08职业小类单位 — 共用同一代码的职业取值相同
本站计算，并非国际劳工组织发布的数值。在本站与 ILO 数据集相连的 1,012 个职业中，达到或高于此值的占 17%。
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
仅显示有暴露的工作| Task | 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 | 0.050055.6 | 0.010020.0 |
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.13-2011 | 0.020022.2 | 0.010020.0 |
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 | 0.010011.1 | 0.030060.0 |
Prepare adjusting journal entries.13-2011 | 0.010011.1 | 0.00000.0 |
Report to management about asset utilization and audit results, and recommend changes in operations and financial activities.13-2011 | 0.00000.0 | 0.00000.0 |
Examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity.13-2011 | 0.00000.0 | 0.00000.0 |
Establish tables of accounts and assign entries to proper accounts.13-2011 | 0.00000.0 | 0.00000.0 |
Review data about material assets, net worth, liabilities, capital stock, surplus, income, or expenditures.13-2011 | 0.00000.0 | 0.00000.0 |
Prepare detailed reports on audit findings.13-2011 | 0.00000.0 | —0 |
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.13-2011 | 0.00000.0 | —0 |
Develop, maintain, or analyze budgets, preparing periodic reports that compare budgeted costs to actual costs.13-2011 | 0.00000.0 | —0 |
Report to management regarding the finances of establishment. | —0 | 0.00000.0 |
Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements. | —0 | 0.00000.0 |
| Not observed on any surface — 16 task(s) — These tasks have no row in the source for this release. The 0 in the share row is a display-stage composition ratio; absence is what the — in the raw row states. | ||
Collect and analyze data to detect deficient controls, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies. | —0 | —0 |
Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions. | —0 | —0 |
Supervise auditing of establishments, and determine scope of investigation required. | —0 | —0 |
Confer with company officials about financial and regulatory matters. | —0 | —0 |
Inspect cash on hand, notes receivable and payable, negotiable securities, and canceled checks to confirm records are accurate. | —0 | —0 |
Examine records and interview workers to ensure recording of transactions and compliance with laws and regulations. | —0 | —0 |
Review accounts for discrepancies and reconcile differences. | —0 | —0 |
Examine inventory to verify journal and ledger entries. | —0 | —0 |
Develop, implement, modify, and document recordkeeping and accounting systems, making use of current computer technology. | —0 | —0 |
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. | —0 | —0 |
Examine whether the organization's objectives are reflected in its management activities, and whether employees understand the objectives. | —0 | —0 |
Audit payroll and personnel records to determine unemployment insurance premiums, workers' compensation coverage, liabilities, and compliance with tax laws. | —0 | —0 |
Review taxpayer accounts, and conduct audits on-site, by correspondence, or by summoning taxpayer to office. | —0 | —0 |
Direct activities of personnel engaged in filing, recording, compiling, and transmitting financial records. | —0 | —0 |
Conduct pre-implementation audits to determine if systems and programs under development will work as planned. | —0 | —0 |
Process invoices for payment. | —0 | —0 |
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 | 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 |
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
Occupation information
与本职业相关的近期变化
2026年4月: NBER survey of 6,000 executives: 69% use AI but 90% report zero employment impact. Executives predict -0.7% employment decline over next 3 years.
[来源: NBER Working Paper 34836]2026年3月: Karpathy rates accountants 9/10 for AI exposure, among the highest-scoring occupations in his analysis of 342 US jobs.
[来源: Karpathy AI Exposure Score (Fortune)]2026年3月: While the arXiv study focused primarily on computer/math occupations, accountants (AI exposure 73/100) face similar dynamics: structural changes in AI adoption preceded the ChatGPT era. Workers with AI fluency are better positioned regardless of occupation.
[来源: Frank et al. (2026) arXiv:2601.02554]