Research on the Application and Influence of Auditing Artificial Intelligence

摘要

The rapid development of artificial intelligence, from the Turing test of the last century to the depth of learning in this century, the emergence of robots facing the field of expertise has challenged the human society. For the audit industry, with the introduction of financial robots into the work field by the four international accounting firms, the business model of the auditing industry and the way the auditors work are faced with innovation. This paper introduces the present situation of the application of artificial intelligence in the field of audit services in the four major international accounting firms, analyzes the impact of artificial intelligence on the audit industry and the relevant auditing practitioners, and regulators who are responsible for the industry regulations. To take an in-depth analysis of the coping strategies.