Artificial Intelligence (AI), thanks to its application in auditing financial statements, has exerted profound implications on audit objectives and ways to accomplish them. In the past, however, confined by then-available technologies in the profession, objectives of auditing financial statements were circumscribed within the conformity to the generally accepted accounting principles, via accounting inspection as the only approach. With the advent of AI technologies, objectives of auditing financial statements shall be positioned on the assurance of the reliability of accounting information rather than the conformity of accounting reports to the fundamental principles of reporting preparation standards. When striving for such audit objectives, auditors shall adopt more independent assurance methods other than restrict themselves within the scope of accounting inspection. Audit propositions shall be derived from the auditing purpose and objectives. Audit evidence shall come from more comprehensive and independent channels, such as expert conclusions. By introducing the conclusions as a new kind of evidence, we may take the advantage of AI technologies to build a deductive inference model that is scientific and comprehensive.

人工智能（AI）由于其在审计财务报表中的应用，对审计目标和实现审计目标的方式产生了深远的影响。但是，在过去，由于受该行业当时可用的技术的限制，在唯一符合会计准则要求的范围内，限制财务报表审计的目的是通过公认的会计原则。随着人工智能技术的出现，财务报表审计的目标应放在保证会计信息可靠性上，而不是使会计报告与报告编制标准的基本原则相一致。争取实现此类审计目标时，审计师除了将自己限制在会计检查范围内外，还应采用更多独立的保证方法。审计建议应从审计目的和目标中得出。审计证据应来自更全面，更独立的渠道，例如专家结论。通过将结论作为一种新的证据引入，我们可以利用AI技术的优势来构建科学而全面的演绎推理模型。