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
来源数据集（XLSX 文件下载）
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
观测暴露度指数，按发布原值0–1
以O*NET任务映射为基准
来源数据集
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%。
来源数据集

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

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
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
再显示 20 项工作 ▾收起 ▴

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®, Eloundou et al. (2023): see full notices on the Credits page

Occupation information

ILO

ESCO occupational vocabulary

financial auditorESCO 2411.1.7
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.
budget analystESCO 2411.1.4
Budget analysts monitor the spending activities of public and private institutions and companies. They prepare budget reports, review the budget model used in the company and ensure compliance with the budgeting policies and other legal regulations.
tax advisorESCO 2411.1.12
Tax advisors use their expertise in tax legislation to provide commercially-focused advisory and consultancy services to a wide range of clients from all economic sectors. They explain complicated tax-related legislation to their clients and assist them in ensuring the most efficient and beneficial payment of taxes by devising tax-efficient strategies. They also inform them of fiscal changes and developments and may specialise in tax strategies concerning mergers or multinational reconstruction for business clients, trust and estate taxes for individual clients etc.
financial controllerESCO 2411.1.8
Financial controllers handle all tasks related to the budgeting and accounting aspects of a company or organisation. They implement and ensure compliance with internal financial and accounting procedures, and prepare documentation for external audits. They collect information related to financial statements such as assets, liabilities, equity, and cash flow in order to assess the company's financial position to prepare annual budgets and forecasts.
public finance accountantESCO 2411.1.11
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.
cost analystESCO 2411.1.5
Cost analysts prepare regular costs, budgeting analyses and reports in order to contribute to the overall cost planning and forecasting activities of a business. They review and reconcile key balance sheets and identify new opportunities to save costs.
grants management officerESCO 2411.1.10
Grants management officers work professionally in the administration and management of grant funds. They look at grant applications from individuals, charities, community groups or university research departments and decide whether to award funding given out by charitable trusts, government or public bodies or not. However, sometimes they may refer the grant application to a senior officer or committee.
financial fraud examinerESCO 2411.1.9
Financial fraud examiners undertake anti-fraud investigations including financial statement irregularities, securities fraud and market abuse detection. They manage fraud risk assessments and prepare forensic reports including the analysis and verification of evidence. Financial fraud examiners liaise with regulatory bodies.
accounting analystESCO 2411.1.1
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
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.
bankruptcy trusteeESCO 2411.1.3
Bankruptcy trustees administer a client's bankruptcy case, investigate legal documentation for fraud possibilities and manage the money received from the sale of non-exempt property so as to distribute it to the owed creditors.
dividend analystESCO 2411.1.6
Dividend analysts calculate and allocate dividends and interest incomes of a company's earnings to a category of its shareholders. They assess business systems and processes in order to identify user needs and to deliver appropriate solutions. They also undertake dividend forecasts on amounts and payment schedules and identify potential risks, based on their financial and market price expertise.

Source: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)

License: CC BY 4.0 (EU Reuse Notice)

View original

ESCO reuse terms and the modification notice are in Credits.

KEIS'25

Shown in the original Korean. This dataset is published under KOGL Type 4, which prohibits derivative works including translation, so the text is reproduced unaltered.

회계사KNOW K000007449
Job outlook: 증가(6%) 현상유지(25%) 감소(67%)
Wages (10,000 KRW): lower(25%) 8.0K average(50%) 11.0K upper(25%) 15.0K
minacross 461 KNOW occupationsmax
Job satisfaction: 75.9
minacross 461 KNOW occupationsmax
Details
Duties
- -법정기업, 특수목적 기업의 회계시스템을 계획·설정·관리한다.
- -개인, 부서, 회사나 기타 사업체의 재무정보를 작성한다.
- -회계기록을 조사하고 재무제표 및 보고서를 작성한다.
- -비용조사 결과보고서 작성 및 내부규제절차를 만들고 유지·관리한다.
- -재무거래계산서 및 기록들을 조사하고 회계보고서를 통해 소득세신고서를 작성한다.
- -재무제표 및 보고서를 분석하고 재무 및 세금에 대한 자문을 한다.
- -각 서류의 기재사항을 대조하고 오차가 발견되면 원인을 조사하여 조정한다.
- -일지, 원장기입, 은행계산서, 납세신고서 등의 회계 및 재무기록이 사업체의 회계기준, 절차 및 내부규정의 일치여부, 재무기록의 정확성 여부를 확인하기 위해 조사·분석한다.
- -회계감사결과에 대한 상세 보고서를 작성하고 개인이나 사업체의 회계 및 경영실무를 개선하기 위한 권고안을 만든다.
- -소득세법 규정이나 기타 요건에 맞는지 확인하기 위해 사업현장감사를 수행한다.
See details on KNOW (Korea Employment Information Service) (external site)
Work abilities
판단과 의사결정(98) · 논리적 분석(97) · 듣고 이해하기(96) · 범주화(96) · 문제 해결(95)
Knowledge
경제와 회계(98) · 법(87) · 경영 및 행정(86) · 사무(85) · 영어(77)
Work environment
재택근무(99) · 규칙적인 근무(95) · 이미지/평판/재정에 미치는 강도(93) · 치열한 경쟁(91) · 다른 사람과의 상호작용(90)
Related occupations
관세사 · 감정평가사 · 세무사
세무사KNOW K000007525
Job outlook: 증가(12%) 현상유지(21%) 감소(67%)
Wages (10,000 KRW): lower(25%) 7.5K average(50%) 9.5K upper(25%) 13.0K
minacross 461 KNOW occupationsmax
Job satisfaction: 82.2
minacross 461 KNOW occupationsmax
Details
Duties
- -납세자의 권익과 재산권을 보호하기 위해 납세신고서를 작성하여 신고하며 부당 납부고지에 대해서는 세무서 등(국세청 및 조세심판원)에 불복청구(이의신청·심사청구·심판청구)를 수행한다.
- -의뢰인의 세금 환급 신청과 과세 문제에 대해 상담한다.
- -세법에 따라 납부세액, 결정세액 등을 계산하여 알려주며, 각종 세금과 관련한 내용을 상담하고 자문하는 등 납세자에게 유리한 합법적 납세절차를 조언하고 대리한다.
- -개인이나 사업자를 대신하여 재무제표 증명이나 세금완납 증명, 소득금액 증명, 부가가치세 신고내역, 결산 신고내역, 사업자등록 증명, 휴·폐업사실 증명 등 각종 조세신고 서류의 확인업무를 수행한다.
- -고객의 업무 부담을 덜어주기 위하여 사업자의 사업실적에 대한 각종 회계장부의 작성을 대행하고 이에 대해 세무조정을 실시한다.
- -세법에 어긋난 세무신고로 피해를 보지 않도록 의뢰인을 대신하여 세금신고서를 작성하며, 국세청의 세금 부과가 부적절하다고 판단되면 국세청을 상대로 의뢰인을 대신하여 심사 청구를 하거나 조세심판원에 심판청구 업무를 대행한다.
- -부동산을 매매하는 경우나 상속문제로 세무관서의 세무조사를 받는 사람을 대신하여 조사를 받아주고 납세자의 의견진술도 대신하는 세무대리인의 역할도 수행한다.
- -공시지가가 주변시세보다 높거나 낮게 나오면 이의를 제기하여 현실에 맞도록 수정하는 등의 개별공시지가에 대한 이의신청 대리 업무를 수행하기도 한다.
See details on KNOW (Korea Employment Information Service) (external site)
Work abilities
인적자원 관리(99) · 재정 관리(99) · 판단과 의사결정(99) · 시간 관리(98) · 선택적 집중력(98)
Knowledge
경제와 회계(97) · 법(96) · 경영 및 행정(91) · 사무(90) · 인사(86)
Work environment
재택근무(98) · 이미지/평판/재정에 미치는 강도(97) · 정확성, 정밀성 유지(96) · 반복적인 신체행동, 정신적 활동(95) · 이미지/평판/재정에 미치는 영향력(94)
Related occupations
회계사 · 관세사 · 감정평가사
관세사KNOW K000007500
Job outlook: 증가(13%) 현상유지(57%) 감소(30%)
Wages (10,000 KRW): lower(25%) 4.675K average(50%) 5.8K upper(25%) 7.0K
minacross 461 KNOW occupationsmax
Job satisfaction: 77
minacross 461 KNOW occupationsmax
Details
Duties
- -수출·입에 따른 교역대상국의 수입 및 수출에 대한 통관정보를 제공한다.
- -수출에 필요한 서류(인보이스, 물품명세서 등)를 작성한다.
- -수출통관에 필요한 서류를 작성하고 신고 수리필증을 교부한다.
- -관세 환급에 필요한 서류를 작성하고 신청한다.
- -수입물품에 대한 관세 및 통관정보(품목별 제세율, 원산지표시 등)를 제공한다.
- -수입물품인수를 위한 서류를 구비하고 수입통관을 위해 품목별 세번 및 세율의 분류와 세액을 계산한다.
- -각종 이의신청 및 심사청구 또는 심판청구를 대행한다.
See details on KNOW (Korea Employment Information Service) (external site)
Work abilities
수리력(96) · 전산(88) · 범주화(88) · 재정 관리(87) · 문제 해결(85)
Knowledge
법(94) · 운송(84) · 사무(83) · 영어(83) · 경제와 회계(82)
Work environment
실수의 심각성(99) · 이미지/평판/재정에 미치는 강도(98) · 결과에 대한 책임(98) · 재택근무(98) · 이미지/평판/재정에 미치는 영향력(97)
Related occupations
회계사 · 감정평가사 · 세무사
감정평가사KNOW K000007514
Job outlook: 증가(3%) 현상유지(37%) 감소(60%)
Wages (10,000 KRW): lower(25%) 7.375K average(50%) 10.0K upper(25%) 15.0K
minacross 461 KNOW occupationsmax
Job satisfaction: 77.7
minacross 461 KNOW occupationsmax
Details
Duties
- -감정평가사의 평가대상은 토지, 건물, 저작권, 산업재산권, 어업권, 양식업권, 광업권, 공장재단, 광업재단, 입목, 자동차, 건설기계, 선박, 항공기 등 부동산, 동산, 유·무형자산 등이다.
- -대상물의 감정목적을 감안하여 조건, 목록 등 감정의 기본적 사항을 책정하고 이에 따라 감정계획을 세운다.
- -부동산 및 동산 등의 평가물을 대상으로 내용, 성능, 구조 등 가치에 미치는 제반요인을 확인하고 이를 정리한다.
- -현장조사와 각종 손익계산서, 대차대조표 등의 자료를 검토하고 법인내 동료 감정평가사의 의견을 수렴하여 최종적으로 가격을 결정한 후 감정서를 작성한다.
- -평가업무 수행 시, 자신의 전문분야가 아니거나 난해한 부분이 있을 시에는 관련 전문가에게 의뢰하기도 한다.
- -감정평가 대상에 따라 지가공시를 위한 표준지 평가, 공익사업을 위한 보상평가, 기업체의 자산평가, 대출을 위한 담보물 평가, 법원 경매물건 평가 등을 수행한다.
See details on KNOW (Korea Employment Information Service) (external site)
Work abilities
공간지각력(100) · 판단과 의사결정(95) · 논리적 분석(92) · 협상(91) · 수리력(89)
Knowledge
법(95) · 경제와 회계(94) · 지리(93) · 산수와 수학(81) · 사무(80)
Work environment
움직이는 기계(99) · 치열한 경쟁(98) · 마감시간(95) · 의사결정 권한(94) · 의사결정 가능성(93)
Related occupations
회계사 · 관세사 · 세무사

The KNOW occupations and KECO codes listed here were linked to this page's occupation by this site; this is not a correspondence defined by the Korea Employment Information Service or the Ministry of Employment and Labor.

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]

AI暴露度

Task-level exposure

Occupation information

ILO occupational description

ESCO occupational vocabulary

与本职业相关的近期变化