Research on Audit Transformation Driven by Artificial Intelligence
The development of artificial intelligence(AI)poses substantial challenges to conventional audit theories and methodologies.Its profound influence on the audit sector,coupled with the potential for revolutionary changes in auditing practices,has received great attention.Consequently,there is a compelling necessity to undertake research aimed to develop innovative theories and methodologies aligned with the demands of the intelligent era.In view of this,the paper explores the transformation of auditing driven by AI.This paper first examines the impact of AI on audit procedures,technical methodologies,and quality management approaches.Subsequently,following the logical underpinnings of audit services,the paper formulates an analytical framework for AI-driven auditing,grounded in the strategic allocation of audit resources,the identification and response to critical risks,and the formulation of audit opinions.Building on this foundation,the paper suggests future research opportunities for AI-driven auditing from the perspectives of technology and auditing integration,new audit entities,and audit-based oversight.
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