数智化转型背景下审计高质量发展研究
Research on the High-Quality Development of Audit in the Context of Digital and Intelligent Transformation

随着数字化的飞速发展以及信息技术的不断完善，审计工作越发复杂，其所涉及的对象以及领域愈发深入且多元，应用范围更加广泛。数智化时代的到来不仅为审计执业人员带来了新的挑战，同时也为审计人员培养路径的制定与改进提供了新的机遇，顺应数智化发展的时代浪潮，积极推进数智化转型对于提高审计工作效率至关重要，已成为促使审计工作高质量推进的迫切要求。本文旨在探讨数智化转型背景下审计高质量发展的内涵、路径及面临的挑战，以期为审计工作的创新发展提供有益的理论参考和借鉴。
With the rapid development of digitalization and the continuous improvement of information technology, audit work has become more and more complex, and the objects and fields involved have become more in-depth and diverse, and the scope of application has become more extensive. The advent of the era of digital intelligence not only brings new challenges to audit practitioners, but also provides new opportunities for the formulation and improvement of auditors’ training paths. In line with the trend of digital and intelligent development, it is very important to actively promote digital and intelligent transformation to improve the efficiency of audit work, and it has become an urgent requirement to promote the high-quality promotion of audit work. The purpose of this paper is to discuss the connotation, path and challenges of high-quality audit development in the context of digital and intelligent transformation, in order to provide useful theoretical reference and reference for the innovation and development of audit work.