AI驱动审计变革的理论框架和现实路径  

Theoretical framework and realistic path of AI-driven audit reform

作　　者：崔竹 牛艳芳[2] CUI Zhu;NIU Yanfang(Institute of Audit Research,National Audit Office,Beijing 100086,China;School of Accounting,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]审计署审计科研所,北京100086 [2]山东财经大学会计学院,山东济南250014

出　　处：《重庆理工大学学报（社会科学）》2024年第10期103-114,共12页Journal of Chongqing University of Technology（Social Science）

基　　金：审计署重点科研课题“政府投资基金管理及其审计研究”(23SJ02001);山东省自然科学基金项目“深化预算执行审计全覆盖的智能审计理论与方法研究”(ZR202111300556)。

摘　　要：人工智能(AI)的技术经济特征决定了其在审计领域的应用必然驱动审计理念更新、审计数据嵌入、审计技术增强和审计使能创新。经历了初始AI审计、弱AI审计和强AI审计阶段,AI审计的理念逐步深化,由关注因果关系、相关关系发展到如今关注因果+关联关系;审计数据也经历了从小数据、大数据向多模态数据的跨越式演进;审计技术实现了从专家模型、决策式模型到大模型的飞跃性发展,这一系列变革最终驱动了审计使能从自动化、数智化到智能化的全面升级与全方位变革。当前,AI审计还面临理念转变、数据治理、算法可信赖、效能发挥等方面的挑战,需要客观认识AI对审计的影响,加强数据治理,建立审计知识大语言模型,健全配套制度机制,从整体上推进审计技术创新和审计效能提升。The technical and economic characteristics of artificial intelligence(AI) determine that its application in the audit field will inevitably drive the update of audit concept,the embedding of audit data,the enhancement of audit technology and the innovation of audit enableability.Having gone through the stages of initial AI auditing,weak AI auditing,and strong AI auditing,the concept of AI auditing has gradually deepened,evolving from focusing on causality and correlation to now focusing on causality+correlation.Audit data has also undergone a leapfrog evolution from small data and big data to multimodal data.Audit technology has achieved a leapfrog development from expert models,decision models to large-scale models,and the series of changes have ultimately driven the comprehensive upgrade and all-round transformation of audit enablement from automation,digitization to intelligence.At present,AI auditing still faces mnay challenges in terms of conceptual transformation,data governance,algorithm trustworthiness,and efficiency utilization.It is necessary to objectively understand the impact of AI on audit,strengthen data governance,establish a large language model of audit knowledge,improve supporting institutions and mechanisms,and promote audit technology innovation and audit efficiency improvement on the whole.

关 键 词：人工智能 审计变革 理论框架 应用路径 机器学习 审计质量 

分 类 号：F239[经济管理—会计学]