人工智能驱动的审计变革研究

Research on Audit Transformation Driven by Artificial Intelligence

人工智能的发展对传统的审计理论和方法产生了重大的挑战,其对审计行业的冲击以及可能引起的审计变革,得到了高度关注。因此亟须进行相关研究,发展与智能时代相适应的新理论和新方法。基于此,本文对人工智能驱动的审计变革进行了研究。具体而言,本文首先分析了人工智能对审计工作模式、技术方法和质量管理方式等方面的影响;然后,遵循审计业务逻辑,围绕其中的审计资源配置、重大风险识别与应对、审计意见形成等重要决策,进一步分析了人工智能的影响及作用机制,形成人工智能驱动的审计决策的分析框架;在此基础上,从审计工作融合、新型审计对象和审计监管等视角,提出人工智能与审计这一领域未来可能的研究机会。

The development of artificial intelligence(Al)poses substantial challenges to conventional audit theories and methodologies.Its profound influence on the audit sector,coupled with the potential for revolutionary changes in auditing practices,has received great attention.Consequently,there is a compelling necessity to undertake research aimed to develop innovative theories and methodologies aligned with the demands of the intelligent era.In view of this,the paper explores the transformation of auditing driven by AI.This paper first examines the impact of AI on audit procedures,technical methodologies,and quality management approaches.Subsequently,following the logical underpinnings of audit services,the paper formulates an analytical framework for Al-driven auditing,grounded in the strategic allocation of audit resources,the identification and response to critical risks,and the formulation of audit opinions.Building on this foundation,the paper suggests future research opportunities for Al-driven auditing from the perspectives of technology and auditing integration,new audit entities,and audit-based oversight.