人工智能(AI)时代下的审计人员
Auditors in the Age of Artificial Intelligence

本文研究了人工智能(AI)在审计领域的应用及其对审计人员的影响。随着AI技术的发展，审计行业正经历着深刻的变革。AI的应用提高了审计效率，改变了传统审计的工作方式，但同时也对审计人员的技能和知识结构提出了新的要求。审计工作中的人员结构、工作重心和工作关系都发生了变化，给审计人员带来了挑战。然而，AI也为审计人员提供了机遇，如减轻工作负担、提升职业素养和增强沟通分析能力。为应对这些挑战，审计人员需要持续学习和更新技能，了解AI技术的基本原理和应用范围，明确新的工作重心，并加强与其他部门的沟通与合作。本文的结论是，面对AI带来的变革，审计人员应积极适应新技术，调整工作方式和思维模式，以更好地完成审计任务。
This paper studies the application of artificial intelligence (AI) in the field of audit and its impact on auditors. With the development of AI technology, the audit industry is undergoing profound changes. The application of AI has improved the efficiency of audits and changed the working way of traditional audits, but at the same time, it also puts forward new requirements for the skills and knowledge structure of auditors. The staff structure, work focus and work relationship in audit work have changed, which brings challenges to auditors. However, AI also offers opportunities for auditors, such as reducing workload, improving professionalism, and enhancing communication and analysis skills. To address these challenges, auditors need to continuously learn and update their skills, understand the fundamentals and application scope of AI technology, identify new priorities, and strengthen communication and collaboration with other departments. The conclusion of this paper is that in the face of changes brought by AI, auditors should actively adapt to new technologies, and adjust their working methods and thinking patterns to better complete audit tasks.