Modern Economics & Management Forum

As the market environment becomes increasingly complex, the stringency of external regulation has also increased, making the audit workload show a rising trend. Under such a background, how to effectively break through the audit intensity, audit risk control and audit efficiency enhancement and other aspects of the difficult problem, has become the audit industry urgently need to solve the core issues. the emergence of AI technology for this field has brought revolutionary changes. AI can not only greatly shorten the time of the data collection, but also can effectively reduce the simple and repetitive manual labor. This thesis aims to deeply explore the far-reaching impact of AI technology on auditing, analyze in detail the application scenarios of AI in the auditing field, and explore its potential impact on the role of auditors as well as their future career development.