浅析人工智能对审计的影响

由于国际大环境的影响和我国对未来发展的考量，国家将加快发展人工智能上升到国家战略的高度的步伐。2015年7月，国务院明确指出我国日后的重点发展领域之一即是人工智能发展领域。
人工智能的发展也对传统审计产生了巨大影响。人工智能的运用改变了审计方法也改变了审计师的工作方式。审计是市场经济的重要组成部分，研究人工智能的发展对审计产生的影响对于推动社会经济发展有着重要作用。
 论文将阐释课题研究的国内外背景，以德勤会计师事务所财务机器人为案例研究人工智能在现实审计工作中是如何运用的，从而分析人工智能对审计师的审计工作将带来那些利弊影响，最后分析人工智能在审计行业的发展趋势以及审计师的应对策略。

关键词：人工智能；审计工作；利弊影响

Analysis on the influence of artificial intelligence on auditing
Abstract: Due to the impact of the international environment and China's consideration of future development, the country will accelerate the development of artificial intelligence to the height of the national strategy of the pace. July,2015,the State Council clearly pointed out that one of China's key areas of development in the future is the artificial intelligence development.
The development of artificial intelligence has also had a great impact on the traditional audit work. The use of artificial intelligence has changed the auditing approach. Audit is an important part of market economy, so the study of the impact of artificial intelligence on auditing plays an important role in promoting social and economic development.
This paper will explain the domestic and foreign background of the subject research, take the financial robot of Deloitte and Touche as a case study of how artificial intelligence is used in the actual audit work, so as to analyze the impact of artificial intelligence on the auditor's audit work, and finally analyze the development trend of artificial intelligence in the audit industry and the auditor's coping strategy.
Key words: artificial intelligence; audit work; pros and cons impact

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