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August 20, 2025Open Access

Generative Artificial Intelligence and Cultivation of Auditing Professionals

Key Points

Generative AI significantly transforms auditing by improving efficiency and risk coverage, while also introducing challenges.
Research highlights a need for technical proficiency and ethical literacy in auditing education through a dual-axis framework.
This analysis promotes a tiered curriculum system for auditing professionals to navigate new technologies effectively.
The proposed collaboration between industry and academia may strengthen auditors' transition to intelligent verification methods.

Abstract

Generative artificial intelligence (GenAI) is profoundly transforming the auditing industry, catalyzing the emergence of a new paradigm of human-AI collaboration. This paper systematically analyzes the opportunities this technology brings to auditing, such as enhanced efficiency and expanded risk coverage, while revealing multidimensional challenges including technical costs, data security, and model reliability. Focusing on auditing talent cultivation, it proposes a dual-axis framework integrating technical proficiency and ethical literacy, constructs a tiered curriculum system, and establishes industry-academia collaborative practice mechanisms. Research indicates that a cultivation pathway equally emphasizing intelligent tool operation and ethical decision-making can effectively drive the transition of auditing from manual verification to intelligent validation.

Generative Artificial Intelligence and Cultivation of Auditing Professionals

Key Points

Abstract

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