In the era of big data, the imperative for financial audits in enterprises to evolve towards data-centric and practical applications has become increasingly apparent. As technology progresses, it necessitates that financial audits adapt and reform in alignment with the dynamic needs of business development. This paper provides an insight into the interplay between artificial intelligence (AI) and enterprise finance, underpinned by a thorough analysis of extensive existing data to showcase the significant role of AI in enhancing the efficiency and effectiveness of enterprise financial audits. Currently, the audit sector's reliance on substantial human resource investment and existing technological approaches has reached a plateau, where further investments do not yield proportional quality breakthroughs. The paper argues for an industry-wide shift towards leveraging new technologies, particularly AI, to catalyze the audit sector's transition into a more networked, digital, and intelligent management system. This transition is envisioned to foster a new development paradigm for the audit industry, characterized by a virtuous cycle of capital investment, technological innovation, and income growth, thereby setting a new trajectory for audit quality and industry advancement.
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Li Yao (2024) studied this question.
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