嵌入理论视角下人类会计师与AI在财务审计中的互补性研究

Research on the Complementarity between Human Accountant and AI in Financial Auditing from the Perspective of Embedded Theory

本文基于嵌入理论,探讨了人类会计师与人工智能(Artificial Intelligence,AI)在财务审计中的互补性,分析了嵌入理论的核心原则及其对审计领域的影响、人类会计师与AI各自在审计中的角色与功能,详细讨论了两者的协同作用。研究表明,AI的数据处理能力与人类会计师的专业判断和经验相结合,能有效提升审计的效率和质量。本文还深入分析了当前人机协同所面临的挑战及未来可能的发展趋势,并指出,通过不断优化人机互动模式和技术应用,将能够有效提升审计实践的整体水平。

Based on the perspective of embedding theory,this paper discusses the complementarity of human accountant and artificial intelligence(AI)in financial audit,analyzes the core principles of embedding theory and its impact on the audit field,the roles and functions of human accountant and AI in audit,and discusses the synergy between the two in detail.The research shows that AI’s data processing capabilities,combined with the professional judgment and experience of human auditors,can effectively improve the efficiency and quality of audits.This paper also provides an in-depth analysis of the current challenges and possible future development trends of human-machine collaboration,and points out that the overall level of audit practice can be effectively improved by continuously optimizing the human-computer interaction mode and technology application.