{"title":"人工智能对审计领域的影响人工智能对审计领域的影响","authors":"","doi":"10.59006/vnfa-jaa.04202321","DOIUrl":null,"url":null,"abstract":"The article examines the impact of artificial intelligence on the field of auditing, specifically in terms of improving audit quality and efficiency. The purpose of the article is to provide an overview of the various artificial intelligence technologies being used in auditing, their benefits and limitations, and the challenges that need to be addressed for successful application. By qualitative research methods, such as synthesis methods; regression and interpretation methods, based on the study of academic resources to provide a comprehensive overview of the topic. The significance of this article lies in its contribution to the understanding of how artificial intelligence is changing the audit profession, the study also proposes a number of suggestions and recommendations to stakeholders to ensure that artificial intelligence is used appropriately and effectively in the context of auditing in order to improve the quality of audits in Vietnam. \nKeywords: AI, auditing, artificial intelligence\nJEL Classifications: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.3000,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Ảnh hưởng của trí tuệ nhân tạo đến lĩnh vực kiểm toán\\nThe influence of artificial intelligence on the field of auditing\",\"authors\":\"\",\"doi\":\"10.59006/vnfa-jaa.04202321\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article examines the impact of artificial intelligence on the field of auditing, specifically in terms of improving audit quality and efficiency. The purpose of the article is to provide an overview of the various artificial intelligence technologies being used in auditing, their benefits and limitations, and the challenges that need to be addressed for successful application. By qualitative research methods, such as synthesis methods; regression and interpretation methods, based on the study of academic resources to provide a comprehensive overview of the topic. The significance of this article lies in its contribution to the understanding of how artificial intelligence is changing the audit profession, the study also proposes a number of suggestions and recommendations to stakeholders to ensure that artificial intelligence is used appropriately and effectively in the context of auditing in order to improve the quality of audits in Vietnam. \\nKeywords: AI, auditing, artificial intelligence\\nJEL Classifications: M40, M42, M49\",\"PeriodicalId\":47160,\"journal\":{\"name\":\"Journal of Accounting Auditing and Finance\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.3000,\"publicationDate\":\"2023-05-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting Auditing and Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59006/vnfa-jaa.04202321\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Auditing and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59006/vnfa-jaa.04202321","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Ảnh hưởng của trí tuệ nhân tạo đến lĩnh vực kiểm toán
The influence of artificial intelligence on the field of auditing
The article examines the impact of artificial intelligence on the field of auditing, specifically in terms of improving audit quality and efficiency. The purpose of the article is to provide an overview of the various artificial intelligence technologies being used in auditing, their benefits and limitations, and the challenges that need to be addressed for successful application. By qualitative research methods, such as synthesis methods; regression and interpretation methods, based on the study of academic resources to provide a comprehensive overview of the topic. The significance of this article lies in its contribution to the understanding of how artificial intelligence is changing the audit profession, the study also proposes a number of suggestions and recommendations to stakeholders to ensure that artificial intelligence is used appropriately and effectively in the context of auditing in order to improve the quality of audits in Vietnam.
Keywords: AI, auditing, artificial intelligence
JEL Classifications: M40, M42, M49
期刊介绍：
The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.
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