AI在工程建设项目审计过程中的应用  

The Application of AI in the Audit Process of Engineering Construction Projects

作　　者：张宇石 

机构地区：[1]河北地质大学管理学院,河北 石家庄

出　　处：《国际会计前沿》2024年第4期519-524,共6页Frontiers of International Accounting

摘　　要：自从新时代以来,AI技术在会计领域实现税收、审计和咨询服务的自动化,提高工作效率和质量,为企业创造更多价值,引领行业深刻变革。本文旨在探讨工程建设项目中合同与招标文件的一致性问题。通过对一起实际案例的分析,指出合同与招标文件在结算方式上的不一致,及其导致的经济风险和法律风险。通过对案例的分析,找到其中使用AI进行审计的方式方法以及在事前、事中、和事后如何使用AI来规避审计风险。Since the new era, AI technology has realized the automation of tax, audit and consulting services in the field of accounting, improved work efficiency and quality, created more value for enterprises, and led the profound changes in the industry. The purpose of this paper is to discuss the consistency of contract and bidding documents in construction projects. Through the analysis of a practical case, the paper points out the inconsistency between the contract and the bidding document in the settlement method, and the economic and legal risks caused by it. Through the analysis of cases, we find out how to use AI for audit and how to use AI before, during and after the audit to avoid audit risks.

关 键 词：工程建设项目 合同文件 AI审计 

分 类 号：F23[经济管理—会计学]