Due to technological deficiencies in data collection,recording and transmission,it is still difficult for China's online auditing to achieve real-time supervision.ChatGPT's automated processing of audit data,real-time updating of audit standards,and outputting data based on specific needs can effectively fill the gaps in traditional online auditing.This paper explores the problems and advantages of using ChatGPT technology in current online auditing.Based on clarifying the potential risks of using ChatGPT technology in online auditing,effective response strategies are proposed to ensure that ChatGPT can promote the continuous improvement of online auditing work and promote the sustainable development of online auditing work in China.
NETL
NSTL
万方数据
