Abstract
In the era of big data, artificial intelligence technology is gradually applied to audit, which requires auditors to have both traditional audit knowledge and modern technology. Based on this, this paper takes the application of artificial intelligence in audit from the perspective of big data as the research object. Firstly, it expounds the concept and development of big data and artificial intelligence, and then discusses the specific application of artificial intelligence in audit under the background of big data by analysing typical artificial intelligence systems. Finally, it analyses the future development and challenges of artificial intelligence to the audit profession.
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