沈阳大学学报（社会科学版）2026，Vol.28Issue(4)：36-45,10.
基于实验证据的人工智能对审计人员风险判断的影响
Impact of Artificial Intelligence on Auditors' Risk Judgment:Based on Experimental Evidence
摘要
Abstract
An experimental research method was adopted to examine the impact of artificial intelligence(AI)applications on auditors' risk judgment,and quantitative analysis was conducted using a Likert scale.It was found that artificial intelligence significantly improved auditors' risk identification efficiency but also weakened their autonomous analytical ability to some extent.Audit experience negatively moderated the negative effect of AI reliance on auditors' risk judgment;experienced auditors were better able to maintain judgment independence.Algorithm explainability positively influenced auditors' trust in AI outputs and their willingness to adopt these outputs.Recommendations were proposed,including that auditors should enhance their critical ability to use AI and adaptability to AI,and that audit firms and enterprises should establish human-AI collaboration mechanisms.关键词
人工智能/风险判断/审计人员/实验研究/人机协同Key words
artificial intelligence/risk judgment/auditors/experimental research/human-AI collaboration分类
管理科学引用本文复制引用
陈卓,张本昊..基于实验证据的人工智能对审计人员风险判断的影响[J].沈阳大学学报（社会科学版）,2026,28(4):36-45,10.基金项目
国家社会科学基金重大项目(21&ZD027) （21&ZD027）
江苏省社科应用研究精品工程面上课题(25SYB-006). （25SYB-006）
