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The Application Of Artificial Intelligence In Social Audit

Posted on:2019-12-22Degree:MasterType:Thesis
Country:ChinaCandidate:M J FanFull Text:PDF
GTID:2429330548453604Subject:Audit
Abstract/Summary:PDF Full Text Request
Artificial intelligence is a fast developing field of scientific and technological innovation.It has a far-reaching impact on the development of the audit industry.Artificial intelligence has brought great innovation to audit mode,audit method,audit process and so on.At the fifth session of the twelve National People's Congress,"Artificial intelligence " for the first time was the key word in prime minister Li Keqiang's report on government work.The nineteen major reports of the party put forward the new concept of "promoting the deep integration of the Internet,big data,artificial intelligence and the real economy".In July 2017,the State Council was published in the new generation of artificial intelligence development plan,which was issued by the State Council.The strategic goal of three steps is put forward in the development of artificial intelligence in China.One of the first steps,By 2020,the overall technology and application are synchronized with the world's advanced level.The artificial intelligence industry has become a new important economic growth point.The audit industry is an important part of the market economy.The development of audit has an important role in promoting economic development.The application of artificial intelligence audit has brought unprecedented opportunities to the audit industry as well as many challenges.Therefore,it is necessary to explore the application of artificial intelligence audit in the audit practice more deeply.The paper mainly adopts the method of combining the literature analysis with the case.Use graphic analysis and text analysis and other methods to combine theory with practice.This paper focuses on how artificial intelligence is applied to audit practice.And take DDT as a case.The theoretical part of the paper mainly expounds the background,purpose,significance,content and method of the topic.And the literature on artificial intelligence audit at home and abroad is analyzed and combed.The related theories of artificial intelligence audit are summarized and analyzed by using the existing literature research results.Make theoretical groundwork for the practical part.The case part of the paper,one is,The application of the artificial intelligence audit in the DDT office is the breakthrough point.Brief introduction to the basic situation of DDT.The application direction of artificial intelligence audit is analyzed,and the application effect and trend of artificial intelligence audit are illustrated with data and chart.The two is to analyze the application situation and the existing problems and reasons of the artificial intelligence audit of the DDT office and put forward the countermeasures against the problems.Finally,the future development of artificial intelligence audit is prospected.Actively face the challenges in the process of development.
Keywords/Search Tags:Artificial intelligence, Accounting firm, Audit quality
PDF Full Text Request
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