Research on the Application of Artificial Intelligence in Audit Risk Assessment
Ruixue Yang · Financial Strategy and Management Reviews · 2025
With the rapid advancement of artificial intelligence (AI) technology, China has entered an era where AI profoundly impacts various aspects of socioeconomic development. As a critical component of enterprise risk management, audit risk assessment faces significant transformation opportunities driven by AI. This study systematically reviews the application of AI in audit risk assessment, analyzing its current development status, operational advantages, and practical challenges. By synthesizing research findings across multiple disciplines, this paper identifies that AI enhances audit efficiency through real-time data analysis, automated risk identification, and intelligent decision support. However, challenges such as data quality management, technical complexity, and workforce adaptation remain critical barriers. The study concludes that future research should focus on integrating AI with emerging technologies, transforming traditional audit models toward real-time monitoring, and cultivating interdisciplinary audit professionals to address evolving industry demands. These insights provide theoretical foundations and practical guidance for optimizing AI adoption in audit risk assessment.