被审计单位人工智能应用对审计投入和审计费用的影响  

The Impact of Artificial Intelligence Application on Audit Input and Audit Cost of Auditees

作　　者：王稳华 裴璇[3] 聂兴凯 Wang Wenhua;Pei Xuan;Nie Xingkai

机构地区：[1]对外经济贸易大学国际商学院 [2]云南财经大学会计学院,100029 [3]中国农业大学经济管理学院,100083 [4]北京国家会计学院,101312

出　　处：《审计研究》2024年第3期102-112,共11页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:72262033,72062032);中国会计学会重点科研项目(项目批准号:2021KJA02)的资助。

摘　　要：基于2011-2021年我国沪深A股上市公司样本,本文从外部审计师的投入和定价决策视角,实证检验人工智能和微观企业融合的经济后果。研究发现,被审计单位应用人工智能会增加审计师的审计投入和审计费用。机制检验发现,人工智能应用会显著增加被审计单位经营风险,使得审计师面临的业务风险提高,进而导致审计师的上述决策行为。横截面检验发现,审计师主要针对应用人工智能的非高科技公司采取增加审计投入和审计费用的决策行为。此外,较高的行业专长能够降低人工智能应用引起的审计师高投入和高收费决策行为。研究结论丰富了微观层面人工智能和审计师投入和定价决策行为的相关研究,对更好地理解人工智能和实体企业融合具有重要的启示意义。Based on a sample of Shanghai and Shenzhen A-share listed companies in China from 2011-2021,this paper empirically examines the economic consequences of AI and micro-enterprise convergence from the perspective of external auditors'input and pricing decisions.The study shows that the application of AI by auditees would increase auditors'audit input and audit costs.The mechanism test indicates that the application of AI by auditees would significantly increase the companies'business risks,which would consequently increase the business risks faced by auditors,leading to the above decision-making behavior of auditors.The cross-sectional test shows that auditors mainly increase audit input and audit costs for non-high-tech companies applying AI.In addition,higher industry expertise can reduce the auditor's high-input and high-fee decision-making behavior caused by AI applications.The findings enrich the research on AI and auditor input and pricing decision-making behavior at the micro level,and have important implications for better understanding the integration of AI and entity enterprises.

关 键 词：人工智能 审计费用 审计投入 审计师决策行为 

分 类 号：F832.51[经济管理—金融学] F239.4[自动化与计算机技术—控制理论与控制工程] TP18[自动化与计算机技术—控制科学与工程]