摘 要
随着信息技术的迅猛发展，人工智能技术逐渐渗透到会计审计领域，为传统会计审计工作带来变革机遇。本研究旨在探讨人工智能在会计审计中的应用现状与前景，通过文献研究法、案例分析法等方法，系统梳理国内外相关研究成果并结合实际应用案例进行深入剖析。研究表明，目前人工智能在会计审计中的应用主要体现在风险评估、财务报表审计、内部控制评价等方面，如智能算法可对海量数据进行快速精准分析，识别潜在风险点；机器人流程自动化能够高效处理重复性任务，提高工作效率和准确性。然而，也存在数据安全与隐私保护、伦理道德争议以及专业人才短缺等问题亟待解决。本研究创新性地提出构建基于人工智能的会计审计综合平台构想，该平台将整合多种智能技术，实现从数据采集、处理到决策支持的一体化服务，不仅有助于提升会计审计工作的智能化水平，还为行业标准制定提供了参考依据，对未来会计审计模式的发展具有重要指导意义。
关键词：人工智能 会计审计 风险评估
Abstract
With the rapid development of information technology, artificial intelligence (AI) has gradually permeated the field of accounting and auditing, presenting transformative opportunities for traditional accounting and auditing practices. This study aims to explore the current applications and future prospects of AI in accounting and auditing by employing literature review and case analysis methods to systematically examine relevant research findings both domestically and internationally, complemented by in-depth analyses of practical application cases. The research reveals that the current applications of AI in accounting and auditing primarily focus on risk assessment, financial statement auditing, and internal control evaluation; for instance, intelligent algorithms can rapidly and accurately analyze vast amounts of data to identify potential risk points, while robotic process automation can efficiently handle repetitive tasks, thereby enhancing work efficiency and accuracy. However, challenges such as data security and privacy protection, ethical concerns, and a shortage of specialized talent remain pressing issues that need to be addressed. Innovatively, this study proposes the conceptualization of an integrated AI-based accounting and auditing platform that would consolidate various intelligent technologies to provide comprehensive services from data collection and processing to decision support. This platform not only contributes to elevating the level of intelligence in accounting and auditing but also offers reference for the establishment of industry standards, holding significant implications for the development of future accounting and auditing models.
Keyword:Artificial Intelligence Accounting Audit、Risk Assessment Robotic Process Automation
目 录
引言 1
1人工智能与会计审计的融合背景 1
1.1会计审计面临的挑战 1
1.2人工智能技术发展概况 2
1.3融合的必然性与意义 2
2人工智能在会计审计中的应用现状 3
2.1数据处理与分析能力 3
2.2风险评估与预警系统 3
2.3审计流程自动化实践 4
3人工智能对会计审计的影响 4
3.1提升审计效率与准确性 4
3.2改变审计人员工作模式 5
3.3对审计质量控制的影响 5
4人工智能在会计审计中的发展前景 6
4.1技术创新趋势展望 6
4.2法规与标准建设需求 6
4.3未来面临的机遇与挑战 7
结论 7
参考文献 9
致谢 10
