中国注册会计师

随着人工智能技术的发展与应用，智能审计成为审计信息化领域研究与应用的前沿和热点。目前大模型成为人工智能技术研究与应用的热点，研究如何应用大模型开展智能审计具有重要的理论和应用价值。本文首先分析了大模型的概念与优缺点，对大模型进行了分类，并分析了目前常见的大模型工具。在此基础上，重点研究了大模型在智能审计中可行的应用场景。最后结合案例分析了大模型在智能审计中的具体应用。研究内容为应用大模型开展智能审计提供了理论基础和应用经验。

With the development and application of artificial intelligence technology, intelligent audit has become the frontier and hot spot of research and application in the audit informatization field. At present, large models have become a hot spot in the research and application of artificial intelligence technology, and it is of great theoretical and application value to study how to apply large models to carry out intelligent auditing. This article analyzes the concept, advantages and disadvantages, the classification and the common tools of large models, focuses on the feasible application scenarios of large models in intelligent auditing, and analyzes the specific applications of large models in intelligent auditing on basis of case studies.