大数据背景下人工智能在审计职业判断中的应用

Application of Artificial Intelligence to Professional Judgment of Auditingunder the Background of Mega Data

人工智能作为大数据时代的新兴产物,在一定程度上能够替代人工,也是未来审计工作的发展趋势。人工智能有着极强的机器学习能力,为未来完全替代人类劳动提供了可能。本文简要阐述了人工智能对审计产生的影响,从四个方面研究了人工智能提升审计职业判断的路径。人工智能替代职业判断值得期待,同时也对审计人员提出了更高的要求。

As an emerging product in the era of mega data,artificial intelligence can replace manual work to a certain extent,and it is also the development trend of future audit work.Artificial intelligence has a strong ability in machine learning,which makes it possible to completely replace human labor in the future.This paper briefly expounds the impact of artificial intelligence on audit,and researches the path of artificial intelligence to improve professional judgment of auditingfrom four aspects.Artificial intelligence is expected to replace professional judgment,which also puts forward higher requirements for auditors.