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  • ISSN 2096-9554
  • CN 31-2074/F
Volume 38 Issue 5
Sep.  2024
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Xu Jinye. 2024. A Study on Intelligence Discernment of Audit Robots. Accounting and Economic Research, 38(5): 25-43.
Citation: Xu Jinye. 2024. A Study on Intelligence Discernment of Audit Robots. Accounting and Economic Research, 38(5): 25-43.

A Study on Intelligence Discernment of Audit Robots

  • Received Date: 2023-05-08
    Available Online: 2025-10-22
  • Publish Date: 2024-09-25
  • Whether audit robots can replace auditors lines in whether they possess professional auditing judgment. Professional audit judgment refers to the abilities of knowing things and understanding people when auditors perform review and supervision activities to re-verify corporate financial reports. Auditor consciousness possesses both individual intentionality and collective intentionality, which endows them with the capacity for knowing things and understanding people. Drawing on the conceptual frameworks of thought experiments in artificial intelligence, such as the Turing Test, the Chinese Room Argument Test, and the Total Turing Test, this paper proposes a three-tier and five-level intelligence criterion for discerning the intelligence of audit robots. The first tier is functional intelligence (level 1). The second tier encompasses formal intelligence (level 2), content intelligence (level 3), and value intelligence (level 4). The third tier is empathic intelligence (level 5). This paper not only addresses the issue of intelligence discernment of audit robots, but also provides theoretical support for human-machine-object collaboration in the field of auditing.

     

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