基于实验证据的人工智能对审计人员风险判断的影响OACHSSCD

An experimental research method was adopted to examine the impact of artificial intelligence(AI)applications on auditors' risk judgment,and quantitative analysis was conducted using a Likert scale.It was found that artificial intelligence significantly improved auditors' risk identification efficiency but also weakened their autonomous analytical ability to some extent.Audit experience negatively moderated the negative effect of AI reliance on auditors' risk judgment;experienced auditors were better able to maintain judgment independence.Algorithm explainability positively influenced auditors' trust in AI outputs and their willingness to adopt these outputs.Recommendations were proposed,including that auditors should enhance their critical ability to use AI and adaptability to AI,and that audit firms and enterprises should establish human-AI collaboration mechanisms.