人工智能审计的研究热点与发展趋势——基于CiteSpace的知识图谱分析

Research Hotspot and Development Trend of AI Audit—Knowledge Mapping Analysis Based on CiteSpace

摘要: 随着人工智能技术的发展，其已深入各行各业影响着人们的生活和工作方式。进一步，随着5G和区块链的到来，审计智能化已经成为必然趋势。本文通过CiteSpace6.2.2软件并基于知网核心数据库对以人工智能审计为主题的研究热点进行分析。研究显示：1) 人工智能审计作为一个新兴领域，作者合作网站和发文机构网站并未形成明显的合作网络。2) 人工智能审计研究关键词大多与审计实务工作相关，如“会计师事务所”、“审计风险”等。3) 从时间聚类分析来看，近年来智能审计的应用实现了由开发向应用的逐步变化，揭示了以“智慧会计”和“数字化转型”为主题的研究前沿。4) 在图谱分析的基础上，文章指出了未来可能的研究方向为大数据审计运用标准的制定、审计过程中的安全问题和智能审计工具的开发。

Abstract: With the development of artificial intelligence technology, it has deeply influenced people’s life-styles and work styles in various industries. Furthermore, with the arrival of 5G and blockchain, intelligent auditing has become an inevitable trend. This article analyzes the research hotspots focused on artificial intelligence auditing using CiteSpace 6.2.2 software and based on the core database of CNKI. Research shows that: 1) As an emerging field, artificial intelligence auditing does not form a clear cooperative network between author collaboration websites and publishing agency websites. 2) The research keywords of artificial intelligence auditing are mostly related to audit practice work, such as “accounting firms” and “audit risks”. 3) From the perspective of time clustering analysis, in recent years, the application of intelligent auditing has gradually changed from development to application, revealing the research frontiers with the themes of “smart accounting” and “digital transformation”. 4) On the basis of graph analysis, the article points out possible future research directions for the development of big data audit application standards, security issues in the audit process, and the development of intelligent audit tools.