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Modern Management 2025
智能制造背景下审计费用的影响因素研究：文献综述与理论框架
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Abstract:
本文探讨智能制造对审计费用的影响机制，构建融合技术动态性与风险重构的多维分析框架。研究表明，智能制造通过数据驱动性、系统集成性及人机自治性重构审计证据链与风险路径，对审计费用产生双向作用：技术复杂性推高风险溢价，而数字化基础设施与自动化技术通过流程优化抑制成本。技术生命周期、行业异质性与制度环境的交互作用导致实证结论分歧。本文突破传统静态模型局限，提出动态权变理论框架，为监管准则完善与跨学科审计范式转型提供依据。
This paper discusses the impact mechanism of intelligent manufacturing on audit fees, and constructs a multi-dimensional analysis framework integrating technology dynamics and risk reconstruction. The research shows that intelligent manufacturing reconstructs the audit evidence chain and risk path through data-driven, system integration and human-machine autonomy, and has a two-way effect on audit fees: technical complexity pushes up the high risk premium, while digital infrastructure and automation technology inhibits the cost through process optimization. The interaction of technology life cycle, industry heterogeneity and institutional environment leads to divergent empirical conclusions. This paper breaks through the limitations of traditional static models and puts forward a dynamic contingency theoretical framework, which provides a basis for the improvement of regulatory standards and the transformation of interdisciplinary audit paradigm.
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