Abstract:

As the work of financial and accounting audit becomes increasingly complex， traditional methods are struggling to meet the demands for high efficiency and accuracy. Therefore， the application of Artificial Intelligence （AI） technology in enhancing the efficiency and accuracy of financial and accounting audit was explored. Firstly， the development history of financial and accounting audit， as well as the fundamental principles of AI technology and its current application status in the audit field， was analyzed. Secondly， the proposed study hypotheses and problem definitions， as well as experimental materials， equipment selection， research methodology， and the process of data collection and preprocessing were described in detail. Finally， an AI audit model based on a specific algorithm was constructed， and the model’s effectiveness was ensured through parameter optimization and validation， and evaluation indicator system. The outcomes of the model were illustrated by experiments， and conclusions were drawn through both quantitative and qualitative analyses. After that， this model was compared with the existing studies， and AI future applications in the financial and accounting audit field were prospected. The above shows clearly the immense potential of AI technology in enhancing the efficiency and accuracy of audit work.

Key words: financial and accounting audit, financial and accounting supervision, digital employee, audit model, Convolutional Neural Network (CNN)

摘要：

随着财会稽查工作日趋复杂，传统方法已难以满足高效率和高准确性的要求，因此探讨人工智能（AI）技术在提高财会稽查效率和准确性方面的应用。首先，分析财会稽查的发展历程、AI技术的基本原理和当前该技术在稽查领域的应用现状；其次，叙述所提研究的假设和问题定义，并详细描述实验材料与设备选取、研究方法、数据收集及预处理的过程；最后，构建一个基于特定算法的AI稽查模型，通过参数优化与校验、评估指标体系确保模型的有效性。通过实验展现了模型结果，再通过定量与定性分析得出结论，并与现有研究比较，展望AI在财会稽查领域的应用前景。通过实验结果等研究，可以明显看出AI技术在提高稽查工作效率及准确性方面的巨大潜力。

关键词: 财会稽查, 财会监督, 数字员工, 稽查模型, 卷积神经网络