This issue of Australian Accounting Review updates readers on six of the key areas in which the world of accounting is changing: artificial intelligence (AI); the impact of reporting key audit matters; measuring inventories at fair value; the importance of staffing for audit quality; barriers to the usefulness of not-for-profit reporting; and setting an agenda for research into corporate human rights. In all of these areas it is interesting to note that, while the context and the language are changing, many of the fundamentals of accounting will continue to be relevant into the future.

Our lead article is the address delivered at the 2022 Australian Accounting Hall of Fame Awards held in March 2023. Weber (2023) gives us the author's view of the future of AI: what it can and cannot do, what humans will still be needed to do, and how the world of accounting will adopt and adapt but not be dominated.

Two articles discuss different aspects of auditing in our changing world: the readability and informativeness of reported key audit matters (Gambetta et al. 2023), and – perhaps not so much a new aspect of auditing as a timely recognition of what has always mattered – the importance of appropriate staffing of audits, and matching the staff to the client (Wu et al. 2023).

This issue continues to address topical questions for today, with an article that questions whether fair value measurement for inventories is value-relevant (Badenhorst and von Well 2023). Readers may be interested to know that while the fair value component of the balance sheet value is not found to be value-relevant, changes in both the historical cost and fair value measures are.

Gilchrist et al. (2023) show the diversity of the changing world of accounting, asking directors, preparers and auditors about factors that undermine the usefulness of not-for-profit financial statements.

Our final update on the changing world of accounting will break new ground for many readers. Accounting for human rights is an area of corporate social responsibility that has not received much attention to date, but will become increasingly important in the future. ElKelish (2023) identifies particular aspects of human rights that will require rigorous and practical research in the future.

This issue highlights that skilled accounting practitioners with an ability to apply traditional accounting tools to new situations will continue to be relevant in the changing world of accounting. It also highlights the need for careful research to better understand that changing world, and the value of conversations between practitioners and research on these topics. We hope that this issue of Australian Accounting Review will encourage such conversations.

本期《澳大利亚会计评论》向读者介绍了会计世界正在发生变化的六个关键领域：人工智能（AI）；报告关键审计事项的影响；按公允价值计量存货；人员配置对审计质量的重要性；非营利报告发挥作用的障碍；制定企业人权研究议程。在所有这些领域中，值得注意的是，虽然背景和语言正在发生变化，但许多会计基础知识将继续与未来相关。

我们的主要文章是在 2023 年 3 月举行的 2022 年澳大利亚会计名人堂颁奖典礼上发表的演讲。Weber ( 2023 ) 向我们展示了作者对人工智能未来的看法：它能做什么、不能做什么、仍然需要人类做什么做什么，以及会计界将如何采用和适应但不被主导。

两篇文章讨论了我们不断变化的世界中审计的不同方面：报告的关键审计事项的可读性和信息量（Gambetta 等人，2023），以及——也许与其说是审计的一个新方面，不如说是对始终重要的事情的及时认识——适当配置审计人员以及将人员与客户相匹配的重要性（Wu et al. 2023）。

本期继续解决今天的热门问题，其中一篇文章质疑库存的公允价值计量是否与价值相关（Badenhorst 和 von Well 2023 ）。读者可能有兴趣知道，虽然资产负债表价值的公允价值部分与价值无关，但历史成本和公允价值计量的变化却与价值相关。

吉尔克里斯特等人。（2023）展示了不断变化的会计世界的多样性，向董事、编制者和审计师询问了破坏非营利财务报表有用性的因素。

我们对不断变化的会计世界的最终更新将为许多读者开辟新天地。人权核算是企业社会责任的一个领域，迄今为止尚未受到太多关注，但未来将变得越来越重要。ElKelish（2023）确定了未来需要严格和实践研究的人权特定方面。

本期强调，能够将传统会计工具应用于新情况的熟练会计从业者将继续在不断变化的会计世界中发挥重要作用。它还强调需要进行仔细研究，以更好地理解不断变化的世界，以及从业者之间对话和对这些主题的研究的价值。我们希望本期《澳大利亚会计评论》能够鼓励此类对话。