人工智能对审计行业的影响及对策研究

The Impact of Artificial Intelligence on Audit Work and Corresponding Countermeasures

人工智能的发展给审计行业带来了新的挑战。为了让从业人员更清晰地认识人工智能给审计行业带来的发展机遇及风险,文章对人工智能的特点和人工智能应用于审计行业的优势与局限性进行了分析,并就审计行业如何利用好人工智能提出了相应的对策建议。

The development of artificial intelligence has brought new challenges to audit work.In order to help auditors have a clear understanding of the development opportunities and risks that artificial intelligence brings to audit,this article analyzes the characteristics of artificial intelligence,and the advantages and disadvantages of artificial intelligence in audit,and then puts forward some corresponding countermeasures for auditors to utilize artificial intelligence.