Artificial intelligence (AI) was engendered by the rapid development of high and new technologies, which altered the environment of business financial audits and caused problems in recent years. As the pioneers of enterprise financial monitoring, auditors must actively and proactively adapt to the new audit environment in the age of AI. However, the performances of the auditors during the adaptation process are not so favorable. In this paper, methods such as data analysis and field research are used to conduct investigations and surveys. In the process of applying AI to the financial auditing of a business, a number of issues are discovered, such as auditors' underappreciation, information security risks, and liability risk uncertainty. On the basis of the problems, related suggestions for improvement are provided, including the cultivation of compound talents, the emphasis on the value of auditors, and the development of a mechanism for accepting responsibility.

2022 18th International Conference on Computational Intelligence and Security (CIS)