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.