Artificial intelligence is increasingly becoming the engine of a new round of industrial revolution,and it is reshaping the mode and process of auditing through technology traction and scene-driven.The application of AI to auditing activities can significantly improve auditing effectiveness,but at the same time creates a serious ethical crisis.How to manage the audit ethical crisis in the era of AI so that AI can better serve auditing work has become an urgent problem for all kinds of auditing organizations.On the basis of clarifying the connotation of auditing ethics in the era of artificial intelligence,this paper systematically analyzes the symptoms of auditing ethics crisis in the era of artificial intelligence from the perspectives of the auditing subject itself,as well as the relationship between the auditing subject and the auditing object,stakeholders,and the developers of the intelligent audit system,and explores the governance paths of the auditing ethics crisis in the era of artificial intelligence based on the construction of ethical principles,policies and institutions,data and technology,and individuals and organizations,aiming to provide a better solution for the auditing organizations in the era of artificial intelligence.
关键词
人工智能/审计伦理/伦理危机/算法偏见/权责归属
Key words
artificial intelligence/audit ethics/ethical crisis/algorithmic bias/attribution of authority and responsibility
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