Research on the Application of Artificial Intelligence Auditing--Taking PricewaterhouseCoopers as an Example

With the rapid development of technology, artificial intelligence has been widely used in many fields, and the auditing industry has gradually introduced artificial intelligence technology to improve efficiency and accuracy. This essay explores the application of AI auditing in accounting firms, with a particular focus on PwC as an example of an in-depth analysis. The results of the study show that AI auditing can significantly improve audit efficiency and decision-making quality, and reduce labor costs and audit fees. At the same time, the introduction of AI auditing has also prompted the transformation of the audit talent structure, requiring auditors to master more technical tools and establish technology + business composite capabilities. However, AI audits still face several potential problems, such as a lack of regulations, misuse of the technology, and personnel adaptation issues. Therefore, PwC should actively upgrade its technology and develop auditors' operational and financial competence in smart audit software to minimize potential risks.