风险导向审计的数智化转型研究

中图分类号：F239.4；TP399 文献标识码：A DOI：10.13411/j. cnki.sxsx.2025.04.020

Research on Digital and Intelligent Transformation of Risk - Oriented Auditing

HUANG Hua

（School of Accounting，Zhanjiang University of Science and Technology，Zhanjiang 524ooo，China）

Abstract：Thedigialandintellgenttansformationofrisk-orienteduditingisakeyareaforoptimiigtheauditworksystemand animportantguaranteeforenhancingriskpreventionandcontrolcapabilities.Combinedwiththecharacteristicsofauditworkdatacomplexityndogselatioiticeayoolaieaskediigdiialitel plicationsbasdoncollborativeiovaionbyintegaingthoelmensofigitalteolnditelintalysisupdby data-drivenandintellgentmpoweet，ewilluilddit-ed，ulti-dimensioaltecogycollaborativeapcatiosste to achieve digital intelligence upgrade and modern transformation of audit work.

Keywords：risk-orientedauditing；digital-intelligent transformation；implementationpath；collborativemechanism

中共中央、国务院《关于构建更加完善的要素市场化配置体制机制的意见》明确提出要“加快推进数字化发展，促进数字经济和实体经济融合发展”。（剩余5326字）