本研究描述人工智慧應用在國內外四大會計師事務所的現況，並探討人工智慧應用在審計流程的相關要素，透過專家問卷，獲取我國會計師事務所的意見，將人工智慧審計分成五項構面及十四項準則，藉以瞭解各項要素之間的影響關係。
本研究運用決策實驗室分析法(DEMATEL)，獲得網路影響關係圖(INRM)，結合網路程序分析法(DANP)進行權重之分析，再運用修正式折衷排序法(modified VIKOR)進行評估與分析，整理出人工智慧審計的優先改善策略。根據研究結果顯示，人工智慧審計的改善策略優先順序為『審計報告(E)』，接著『預先規劃與合約(A)』、『風險評估控管(C)』、『證實性測試(D)』，最後是『內部控制(B)』，會計師事務所可依此作為改善之參考依據。總重要度平均值為7.2926；總平均差距為0.2707，即表示會計師對人工智慧審計的推動仍有27.07%的改善空間。
This study describes the status of the application of artificial intelligence in the four major accounting firms in Taiwan and abroad, we discuss the relevant elements of the application of artificial intelligence in the audit process. Through expert questionnaires, we obtain the opinions of Taiwan accounting firms and divide AI-enabled auditing into five aspects and fourteen criteria to understand the influence relationship between each element.
In this study, the Decision Making Trial and Evaluation Laboratory method (DEMATEL) was used to obtain the influential network relation map (INRM), and the DEMATEL Analytic Network Process method (DANP) was used to analyze the weights, then find out the priority improvement strategy of AI-enabled auditing by using modified VIKOR method. According to the research results, the priority of the improvement strategy of AI-enabled auditing is "Audit report (E)", then "Pre-plan and contract (A)" and "Control risk assessment (C)" and "Substantive tests and evaluation (D) ", and finally" Internal control (B) ", which can be used as a refer-ence for improvement. The average value of total importance is 7.2926; the total average gap is 0.2707, which means that accountants still have 27.07% degree for improvement in the promotion of AI-based auditing.
