Generative Artificial Intelligence and Cultivation of Auditing Professionals
DOI:
https://doi.org/10.54691/c3j90c79Keywords:
Generative artificial intelligence; Auditing talent cultivation; Human-AI collaboration; Ethical risks; Intelligent auditing.Abstract
Generative artificial intelligence (GenAI) is profoundly transforming the auditing industry, catalyzing the emergence of a new paradigm of human-AI collaboration. This paper systematically analyzes the opportunities this technology brings to auditing, such as enhanced efficiency and expanded risk coverage, while revealing multidimensional challenges including technical costs, data security, and model reliability. Focusing on auditing talent cultivation, it proposes a dual-axis framework integrating technical proficiency and ethical literacy, constructs a tiered curriculum system, and establishes industry-academia collaborative practice mechanisms. Research indicates that a cultivation pathway equally emphasizing intelligent tool operation and ethical decision-making can effectively drive the transition of auditing from manual verification to intelligent validation.
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