This article clarifies some basic contents of Industry 4.0. Through the analyses of the basic features of Industry 4.0, it analyses both the opportunities and the challenges that the labors in accounting and auditing have to face in the digital era. With the aim of quick adaptability in the new period, it is necessary for the society to tend to the specific directions. For this purpose, this article recommends the solutions as for the labors, the businesses and the State Departments in order to develop the high-qualified human resource in accounting and auditing in Industry 4.0.

 

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