Management Science · 2025 · Kelvin K. F. Law、Michael Shen
中文摘要
人工智能（AI）会取代审计师吗？我们利用美国各地审计事务所分所交错（分批）聘用 AI 员工这一事实，作为当地审计事务所使用 AI 的代理变量。主要发现如下：第一，与尚未聘用 AI 员工的审计事务所分所相比，聘用 AI 员工的分所的审计师岗位数量增加了 4.3%，尤其是初级和中级审计师。第二，使用 AI 与审计师岗位对软技能（如认知技能）需求的增加相关。第三，使用 AI 的审计事务所分所出具的持续经营意见和内部控制意见更为准确。对 11 位资深审计合伙人的半结构化访谈证实，AI 投资集中于全国层面，但部署 AI 的决策往往由地方审计事务所层面作出。值得注意的是，没有任何一位合伙人认为 AI 已经或将取代人类审计师。总体而言，我们基于实证与定性数据的研究表明，使用 AI 并不会取代审计师，而是改变了这些岗位所需的技能，并提高了审计质量。
Abstract
Does artificial intelligence (AI) displace auditors? We exploit the staggered hiring of AI employees at audit office locations across the United States as a proxy for the use of AI at local audit offices. The main findings are as follows. First, relative to audit offices that do not yet hire AI employees, those that do hire AI employees have a 4.3% increase in the number of auditor jobs, particularly among junior and midlevel auditors. Second, using AI is associated with an increased demand for soft skills (e.g., cognitive skills) in auditor jobs. Third, audit offices that use AI have more accurate going concern and internal control opinions. Semistructured interviews of 11 seasoned audit partners confirm that investment in AI is centralized at the national level, but the decision to deploy it often resides at the local audit office level. Notably, none of the partners believe that AI has replaced or will replace human auditors. Overall, our study—comprising both empirical and qualitative data—suggests that using AI does not replace auditors, but rather changes the skills required for these jobs and improves audit quality.