ChatGPT改进联网审计途径研究  

Research on ChatGPT Improving Online Audit Approaches

作　　者：张夏恒[1] 李想 XIAHENG ZHANG;XIANG LI(Management School,Northwest University of Political Science and Law)

机构地区：[1]西北政法大学管理学院

出　　处：《工信财经科技》2024年第1期70-78,共9页Review of Financial & Technological Economics

基　　金：国家社会科学基金项目“跨境电商推进我国数字贸易强国建设机制与路径研究”(项目编号:22BJY014)项目成果。

摘　　要：因在数据采集、数据记录、数据传输等方面技术不足,我国联网审计仍难以达到实时监督的目的,ChatGPT的自动化处理审计数据、实时更新审计准则、依据特定需求输出数据等功能可以有效弥补传统联网审计的缺陷。文章针对现阶段联网审计存在的问题与应用ChatGPT技术的优势进行了探讨,在明确ChatGPT技术应用于联网审计的潜在风险的基础上,提出了有效的应对策略,以保证ChatGPT能促进联网审计工作的不断完善,以此促进我国联网审计工作的持续发展。Due to technological deficiencies in data collection,recording and transmission,it is still difficult for China's online auditing to achieve real-time supervision.ChatGPT's automated processing of audit data,real-time updating of audit standards,and outputting data based on specific needs can effectively fill the gaps in traditional online auditing.This paper explores the problems and advantages of using ChatGPT technology in current online auditing.Based on clarifying the potential risks of using ChatGPT technology in online auditing,effective response strategies are proposed to ensure that ChatGPT can promote the continuous improvement of online auditing work and promote the sustainable development of online auditing work in China.

关 键 词：ChatGPT 联网审计 实时监督 

分 类 号：F239.4[经济管理—会计学] F49[经济管理—国民经济]