With the rapid development of information technology, artificial intelligence (AI) has gradually become the core force driving transformation in the auditing field. Based on the current status of AI application in auditing, this article explores the opportunities that AI brings in improving auditing efficiency, enhancing auditing quality, and promoting auditing innovation, while also analyzing the challenges faced by AI application in this field. Finally, the article proposes strategies to address these challenges and points out the future development trends.
Lin Qing (Thu,) studied this question.