| 人工智能对审计行业的影响及对策研究 |
| |
| 引用本文： | 程皖川.人工智能对审计行业的影响及对策研究[J].西部经济管理论坛,2021,32(1):62-66. |
| |
| 作者姓名： | 程皖川 |
| |
| 作者单位： | 成都大学商学院 四川成都 610106 |
| |
| 摘 要： | 人工智能的发展给审计行业带来了新的挑战.为了让从业人员更清晰地认识人工智能给审计行业带来的发展机遇及风险,文章对人工智能的特点和人工智能应用于审计行业的优势与局限性进行了分析,并就审计行业如何利用好人工智能提出了相应的对策建议.
|
| 关 键 词： | 审计行业 人工智能 审计风险 |
| 收稿时间： | 2020-08-15 |
The Impact of Artificial Intelligence on Audit Work and Corresponding Countermeasures |
| |
| Authors: | Cheng Wanchuan |
| |
| Institution: | School of Business, Chengdu University, Chengdu, Sichuan 610106, China |
| |
| Abstract: | The development of artificial intelligence has brought new challenges to audit work. In order to help auditors have a clear understanding of the development opportunities and risks that artificial intelligence brings to audit, this article analyzes the characteristics of artificial intelligence, and the advantages and disadvantages of artificial intelligence in audit, and then puts forward some corresponding countermeasures for auditors to utilize artificial intelligence. |
| |
| Keywords: | |
|
| 点击此处可从《西部经济管理论坛》浏览原始摘要信息 |
| 点击此处可从《西部经济管理论坛》下载免费的PDF全文 |
|
