November 8, 2025Deleted JournalOpen Access

Opportunities and Challenges of the Application of Artificial Intelligence in the Field of Auditing

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AI enhances auditing efficiency and quality, addressing key challenges.
Key metrics include increased speed and accuracy in auditing processes across sectors.
Observational analysis of AI impact on auditing practices demonstrates both benefits and hurdles.
These findings may enable firms to innovate while navigating AI challenges in auditing.

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Analysis reveals challenges of AI in auditing, highlighting potential to improve efficiency and quality.

Lin Qing (2025) studied this question.

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