A Study on the Application of the Technology of Big Data and Artificial Intelligence to Audit

Artificial intelligence has great advantages in improving the audit efficiency, reducing the audit risk and changing the work mode, which can help find value and create value for audit, and greatly improve the quality of audit. But it will also bring some new technical and systemic risks, which have profound influence on the subject and object. The theory and practice of audit must be carefully analyzed, in particular, by using data mining to make audit judgments, using association statistics to detect trails, using cluster analysis to determine the focus of audit content, using intelligent visualization to speed up the progress of audit, using distributed processing system to improve the effectiveness of audit.