AIGC Technology Empowering the Audit Industry: Current Applications and Challenges

随着生成式人工智能(GenAI)技术的飞速发展，其在审计领域的应用逐渐显现出巨大潜力。研究表明，GenAI不仅提升了审计效率和准确性，还优化了审计报告的编写过程，减少了人工错误，增强了数据分析和决策的透明度等等便利。然而，AI审计的实施也面临诸如数据治理、算法可信度、审计人员独立性等问题。为了确保AI审计技术的有效性和公正性，研究提出了加强数据保密、提高审计人员技术水平以及独立性以及提升算法透明度等解决措施。以促进审计技术的可持续发展和社会公信力。With the rapid development of Generative Artificial Intelligence (GenAI) technology, its application in the auditing field has gradually demonstrated enormous potential. Research shows that GenAI not only improves auditing efficiency and accuracy but also optimizes the process of drafting audit reports, reduces human errors, and enhances the transparency of data analysis and decision-making, among other benefits. However, the implementation of AI in auditing also faces issues such as data governance, algorithm reliability, and the independence of auditors. To ensure the effectiveness and fairness of AI auditing technology, research suggests solutions such as strengthening data confidentiality, enhancing the technical competence and independence of auditors, and improving algorithm transparency. These measures aim to promote the sustainable development of auditing technology and societal trust.