基于人工智能技术的数字化审计新模式研究

中图分类号：F239；TP18 文献标志码：A 文章编码：1672-7274（2025）09-0175-03

Research ontheNew AI-DrivenDigital Audit Model ZHU Yulong

（China Southern Power Grid Company Limited，Guangzhou 51o16o， China）

Abstract：Withthedigitaltransformationof enterprises，massvedata hasemerged，makingdatasensitivity crucial in audit work.Research on big data-driven audit technologies has already achieved extensive success. In 2025，the breakthrough of DeepSeek hassparked widespread attention toAIacrossindustries.Large models with autonomous deep-thinking capabilities have injected innovation and transformative energy into various fields.Once integrated with audit practices，AI technologies willunleash disruptive impacts by liberating audit productivity， steering the entire audit industry toward full-scale intelligence and wisdom-driven operations，thereby significantly enhancing the efficiency and effectiveness of audit oversight.

Keywords： AI; digitl; audit

0 引言

2025年，DeepSeek风暴席卷全球，打破了OpenAI在大模型领域的垄断地位，DeepSeekR1模型强大的推理能力，使得其可以在各行各业得到广泛的应用。（剩余4649字）