数智时代审计技术方法创新应用及其影响因素

Innovative Application of Information Technology in Auditing and the Influencing Factors in the Era of Big Data and AI

数智时代人工智能、大数据、区块链等新兴信息技术的普及不仅会影响审计主体和审计对象思考和处理问题的方式,还会重塑传统的审计规则和审计规范。文章首先探讨了人工智能技术、大数据技术、流程挖掘技术、机器人流程自动化技术、区块链技术和无人机技术六类新兴信息技术在审计工作中的应用,在此基础上从正反两个角度深入分析技术创新应用于审计实务的积极推动和消极制约因素。同时,文章也针对审计技术方法创新应用于实务工作中的制约因素提出了相应的政策建议,以期推动我国审计工作在审计全覆盖的理念下实现健康发展。

The widespread adoption of emerging information technologies such as artificial intelligence,big data,and blockchain in the age of digital intelligence has profound implications for both audit subjects and audit objects.It not only influences their problemsolving approaches but also reshapes traditional audit rules and norms.This paper aims to explore the utilization of six types of emerging information technologies in auditing,namely artificial intelligence,big data,process mining,robotic process automation,blockchain,and drones.Based on this exploration,this paper conducts a comprehensive analysis of the positive and negative drivers and constraints that impact the application of technological innovation in auditing practice,considering both the benefits and limitations.Additionally,this paper presents policy recommendations to address the constraints in the practical application of innovative audit technology methods.These recommendations aim to foster the healthy development of audit practices in China,aligning with the concept of complete audit coverage.