Research on the Integration Mechanism and Practical Path of Artificial Intelligence Empowering Intelligent Auditing Driven by Homology

Feilin He ()
Additional contact information
Feilin He: International School of Nanjing Audit University

A chapter in Proceedings of the 2026 3rd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2026), 2026, pp 171-178 from Springer

Abstract: Abstract Against the backdrop of the digital economy, intelligent auditing has emerged as the core direction of digital transformation in the auditing industry. The homology between accounting and auditing provides a natural cornerstone for the construction of the intelligent auditing system. Existing research predominantly centers on the point-specific applications of artificial intelligence (AI) in auditing, with scant exploration into the in-depth coupling mechanism between homology and AI. Taking generative AI as the core, this paper elaborates on the theoretical essence of accounting-auditing homology, constructs a full-chain system of “homology foundation - technological empowerment - framework integration - path implementation”, designs core algorithm models, clarifies integration paths at the data and process levels, verifies feasibility through a case study, and proposes countermeasures for key challenges. This research breaks through the limitation of “divergence between technological application and theory”, establishes the coupling mechanism between homology and AI, provides guidance for the intelligent transformation of the industry, and contributes to enhancing the precision of enterprise risk management and control as well as the quality of information disclosure.

Keywords: Homology; Artificial Intelligence; Intelligent Auditing; Integration Mechanism; Data Synergy; Digital Transformation (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-672-2_17

Ordering information: This item can be ordered from
http://www.springer.com/9789462396722

DOI: 10.2991/978-94-6239-672-2_17

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().