本科论文摘 要人工智能作为二十一世纪三大尖端技术之一，对审计行业产生了深远影响。文章首先介绍了人工智能审计发展的三大理论（信息加工理论、协同效应理论、模式识别理论）、关键性智能技术（移动网络通信技术、区块链技术和物联网）和当前人工智能审计的两种典型应用模式（专家系统社会审计模式和人工神经网络系统审计模式）；其次分析了当前世界四大会计师事务所之一的德勤会计师事务所人工智能审计的实际应用以及产生的相应效果；最后，在人工智能审计的应用现状和相关实例的基础之上，总结出当前人工智能审计在社会审计发展过程中的存在的不足之处，并针对其问题提出应对人工智能审计发展的建议。关键词：人工智能，社会审计，应用模式本科论文Abstract In the 21st century, artificial intelligence is one of the three most advanced science and technology and has a far-reaching impact in the social audit trade. Firstly, this paper introduces three theories of AI audit development (Information processing theory, Synergy effect theory,Pattern recognition theory ), Key Intelligent Technology (mobile network communication technology, block chain technology and Internet of things) and two typical application modes of AI audit (expert system social audit mode and artificial neural network system audit mode); secondly, This paper analyzes the actual application and the corresponding effect of the artificial intelligence audit of Deloitte Touche Tohmatsu , which one of the four largest accounting firms in the world. Finally, based on the application status and relevant examples of the artificial intelligence audit, it summarizes the shortcomings of the current artificial intelligence audit in the process of social audit development, and puts forward countermeasures against.Key words: artificial intelligence, social audit, application mode本科论文目 录摘 要...................................................................................................................
