In today’s big-data era, enterprises are able to generate complex and non-structured information that could cause considerable challenges for CPA firms in data analysis and to issue improper audited reports within the required period. Artificial intelligence (AI)-enabled auditing technology not only facilitates accurate and comprehensive auditing for CPA firms, but is also a major breakthrough in auditing’s new environment. Applications of an AI-enabled auditing technique in external auditing can add to auditing efficiency, increase financial reporting accountability, ensure audit quality, and assist decision-makers in making reliable decisions. Strategies related to the adoption of an AI-enabled auditing technique by CPA firms cover the classical multiple criteria decision-making (MCDM) task (i.e., several perspectives/criteria must be considered). To address this critical task, the present study proposes a fusion multiple rule-based decision making (MRDM) model that integrates rule-based technique (i.e., the fuzzy rough set theory (FRST) with ant colony optimization (ACO)) into MCDM techniques that can assist decision makers in selecting the best methods necessary to achieve the aspired goals of audit success. We also consider potential implications for articulating suitable strategies that can improve the adoption of AI-enabled auditing techniques and that target continuous improvement and sustainable development.

中文翻译：

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通过联合使用模糊粗糙集理论和 MRDM 技术，确定采用人工智能审计技术的关键因素

在当今大数据时代，企业能够生成复杂的、非结构化的信息，这对会计师事务所的数据分析和在规定的期限内出具不当的审计报告造成了相当大的挑战。人工智能（AI）赋能的审计技术不仅为注册会计师事务所提供了准确、全面的审计，也是审计新环境的重大突破。人工智能审计技术在外部审计中的应用可以提高审计效率，增加财务报告问责制，确保审计质量，并帮助决策者做出可靠的决策。与注册会计师事务所采用人工智能审计技术相关的策略涵盖了经典的多标准决策 (MCDM) 任务（即，必须考虑几个观点/标准）。为了解决这一关键任务，本研究提出了一种融合多规则决策（MRDM）模型，该模型将基于规则的技术（即模糊粗糙集理论（FRST）与蚁群优化（ACO））集成到 MCDM 技术中这可以帮助决策者选择实现审计成功的理想目标所必需的最佳方法。我们还考虑了制定合适的战略的潜在影响，这些战略可以改善人工智能审计技术的采用，并以持续改进和可持续发展为目标。将带有蚁群优化 (ACO) 的模糊粗糙集理论 (FRST)）转化为 MCDM 技术，该技术可以帮助决策者选择实现审计成功的理想目标所必需的最佳方法。我们还考虑了制定合适的战略的潜在影响，这些战略可以改善人工智能审计技术的采用，并以持续改进和可持续发展为目标。将带有蚁群优化 (ACO) 的模糊粗糙集理论 (FRST)）转化为 MCDM 技术，该技术可以帮助决策者选择实现审计成功的理想目标所必需的最佳方法。我们还考虑了制定合适的战略的潜在影响，这些战略可以改善人工智能审计技术的采用，并以持续改进和可持续发展为目标。