AI对审计工作的影响研究
Research on the Impact of AI on Audit Work

随着信息化时代的到来，大数据以及网络技术迎来了爆发式的增长，人工智能也如雨后春笋般蓬勃发展，人工智能的出现也为审计工作注入了新的活力。本文介绍了人工智能的含义、特点以及它的发展历程，从正面和负面两个角度分析了人工智能对审计工作带来的影响，最后提出了人工智能影响下针对审计工作的建议，希望审计团队充分发挥人工智能的优势，提高审计质量，获得审计工作的可持续发展。
With the advent of the information age, big data and network technology have experienced explosive growth, and artificial intelligence has also flourished like mushrooms after rain. The emergence of artificial intelligence has injected new vitality into audit work. This article introduces the meaning, characteristics, and development process of artificial intelligence, analyzes the impact of artificial intelligence on audit work from both positive and negative perspectives, and finally proposes suggestions for audit work under the influence of artificial intelligence. It is hoped that the audit team can fully leverage the advantages of artificial intelligence, improve audit quality, and achieve sustainable development of audit work.