“数智化”时代技术创新对审计透明度、客观性和保证的影响  

Impact of Technological Innovations on Audit Transparency, Objectivity and Assurance in the Era of “Digital Intelligence”

作　　者：陈倩 郑少鑫 

机构地区：[1]广东生态工程职业学院财务部,广东 广州 [2]首尔科学综合大学院大学,韩国,首尔

出　　处：《社会科学前沿》2025年第2期73-81,共9页Advances in Social Sciences

摘　　要：“数智化”时代的来临,技术的改革创新对审计带来了重要的影响。本文主要研究技术创新对审计透明度、客观性和效率的影响。研究采用了文献综述法,对发表的文献和相关报告进行分析,对研究结果进行了归纳和总结,分析技术创新如何对审计产生影响。研究发现技术的进步可以有效提高审计的透明度,通过报告的编制的能力提高、报告实时生成和相关利益者的参与;技术的创新改革让重复的工作自动化、分析数据的能力提高和标准的统一化,大大的提高审计的客观性和效率;分析中也强调了技术应用在审计中会面临的挑战,如复杂的技术实施,审计人员的信息化能力和可能出现的偏见。本研究通过揭示这些技术如何改善审计的过程,为技术创新在审计领域提高质量和信任度提供参考。With the advent of the “digital intelligence” era, technological reform and innovation have had a significant impact on auditing. This paper focuses on the impact of technological innovation on audit transparency, objectivity and efficiency. The research adopts the method of literature review, analyses the published literature and related reports, summarizes the research results, and analyses how technological innovation affects auditing. The study found that technological advances can effectively improve the transparency of auditing through improved report production capabilities, real-time report generation and stakeholder engagement;technological innovations and reforms automate repetitive tasks, improve the ability to analyse data and standardise standards, which can greatly improve the objectivity and efficiency of auditing;the analysis also highlighted the challenges that technological applications could face in auditing, such as the complexity of technological implementation, auditors’ information technology capabilities and the potential for technological innovation. The analysis also highlights the challenges that

关 键 词：人工智能 审计客观性 审计透明度 审计的效率 技术创新 

分 类 号：F23[经济管理—会计学]