重庆理工大学学报2024，Vol.38Issue(20)：103-114,12.DOI:10.3969/j.issn.1674-8425(s).2024.10.008
AI驱动审计变革的理论框架和现实路径
Theoretical framework and realistic path of AI-driven audit reform
摘要
Abstract
The technical and economic characteristics of artificial intelligence(AI)determine that its application in the audit field will inevitably drive the update of audit concept,the embedding of audit data,the enhancement of audit technology and the innovation of audit enableability.Having gone through the stages of initial AI auditing,weak AI auditing,and strong AI auditing,the concept of AI auditing has gradually deepened,evolving from focusing on causality and correlation to now focusing on causality+correlation.Audit data has also undergone a leapfrog evolution from small data and big data to multimodal data.Audit technology has achieved a leapfrog development from expert models,decision models to large-scale models,and the series of changes have ultimately driven the comprehensive upgrade and all-round transformation of audit enablement from automation,digitization to intelligence.At present,AI auditing still faces mnay challenges in terms of conceptual transformation,data governance,algorithm trustworthiness,and efficiency utilization.It is necessary to objectively understand the impact of AI on audit,strengthen data governance,establish a large language model of audit knowledge,improve supporting institutions and mechanisms,and promote audit technology innovation and audit efficiency improvement on the whole.关键词
人工智能/审计变革/理论框架/应用路径/机器学习/审计质量Key words
artificial intelligence/audit reform/theoretical framework/application path/machine learning/audit quality分类
管理科学引用本文复制引用
崔竹,牛艳芳..AI驱动审计变革的理论框架和现实路径[J].重庆理工大学学报,2024,38(20):103-114,12.基金项目
审计署重点科研课题"政府投资基金管理及其审计研究"(23SJ02001) （23SJ02001）
山东省自然科学基金项目"深化预算执行审计全覆盖的智能审计理论与方法研究"(ZR202111300556) （ZR202111300556）
