the world around us is changing，technology is transforming how we work and live.
technology：mobile commerce，virtualization，connected intelligence，machine learning.
blockchain，botnet，cyber breaches，smart contracts
CPAs should the opportunities
emerging opportunities for your A&A Practice(4 areas)：
1.网络安全 cybersecurity
CPAs was advised on risk management program，or report on program‘s effectiveness.
2.供应链管理 supply chain management
CPA was beleaved to report on controls and bulid trust
3.sustainability
increase in assurance engagements, include human rihts and
Sustainability reporting by S&P 500 companies has increased from 20% in 2011 to 80% today.
4.date analytics
improve audit effectiveness,porvide stakeholder insight
