数智审计法律责任的适用困境与纾解展望  

The Application Dilemmas and Relief Countermeasures of the Legal Responsibility of Digital Intelligence Audit

作　　者：蒋新苗[1] 罗凡 JIANG Xinmiao;LUO Fan(School of Law,Hunan Normal University,Changsha 410080,China)

机构地区：[1]湖南师范大学法学院,湖南长沙410080

出　　处：《齐鲁学刊》2024年第3期107-123,共17页Qilu Journal

基　　金：湖南省教育厅科学研究青年项目“数智化转型中投资者权益保护的审计法律机制研究”(22B0925);湖南师范大学交叉科学研究团队“法律大数据与智慧法治研究创新团队”研究成果;湖南女子学院省级应用特色学科工商管理学学科资助。

摘　　要：审计行业积极推动审计数智化转型,将以数字化和智能化为特征的人工智能系统应用于审计活动。人工智能系统的复杂性、自主性和不透明性,可能使现行审计侵权责任制度面临责任主体界定、归责原则适用以及过失认定三方面的困境。破解困境的逻辑起点应是明确人工智能系统的法律客体地位,在对人工智能系统审计造成损害进行归责时,将侵权责任压实至会计师事务所,并沿用过错推定原则以减轻受损投资者的举证负担。数智审计新形势下,对审计人员的过失判断标准应有所变革,适度提升其注意义务标准,以与审计准则预期变动相协调,以审计人员所能提供的仍是一种合理保证为前提,构建以整体审计人员共有的一般理性为基准的新判定标准。The audit industry actively promotes the transformation of audit digitization and intelligence,applying an artificial intelligence system characterized by digitalization and intelligence to the audit activities.The complexity,autonomy and opacity of artificial intelligence system may make the current audit tort liability system face challenges in defining the responsibility subject,applying the principle of liability and identifying fault.The logical starting point to solve the dilemma should be to clarify the legal status of the artificial intelligence system as an obiect.When attributing liability for damages caused by the audit with an artificial intelligence system,the tort liability should be assigned to the accounting firm,and the principle of fault presumption should be used to alleviate the burden of proof of investors who have suffered losses.Under the new situation of digital intelligence audit,the fault judgment standard for auditors should be reformed,and their duty of care standard should be appropriately improved to coordinate with the expected changes of audit standards.On the premise that auditors can still provide a reasonable guarantee,a new judgment standard should be established,which is based on the general rationality shared by all auditors.

关 键 词：审计 人工智能 侵权 投资者保护 

分 类 号：D913[政治法律—民商法学]