【摘要】 生成式人工智能的快速发展，正深刻影响审计行业。本文认为，AI审计的兴起是技术普惠、行业困境、政策推动与实践示范四重力量共同作用的结果，其发展正从方法论、生态结构、人才范式与治理逻辑四个维度深刻重塑审计行业。本文基于“战略背景—多维重塑—推进路径”的系统分析框架，提出了构建创新生态、完善行业规范、打破瓶颈堵点与健全治理体系的推进路径建议。AI审计意味着审计方法论从“科学归纳”向“数据智能”跃迁，其成功实施不仅依赖技术创新，更取决于前瞻性的治理体系构建、系统性的人才能力重塑与开放协同的产业生态培育。更多还原

【Abstract】 This paper systematically explores the paradigm revolution in the auditing profession driven by generative artificial intelligence.The study argues that the rise of AI auditing is the joint outcome of four forces:te chnological inclusiveness,profession dilemmas,policy promotion,and practical demonstration.Its development is profoundly reshaping the auditing profession across four dimensions:methodology,ecological structure,talent paradigm,and governance logic.Based on the systematic analytical framework of "Strategic ContextMultidimensional Restructuring-Promotion Paths",this paper proposes a four-dimensional promotion strategy covering te chnological breakthroughs,governance restructuring,talent regeneration,and ecological synergy.It also provides specific policy re commendations for a "four-in-one" governance framework and a collaborative ecosystem of "government-indu stry-university-re searchapplication".AI auditing signifies the leap of auditing methodology from "scientific induction" to "data intelligence".Its successful implementation depends not only on technological innovation but also on the construction of forward-looking governance systems,systematic reshaping of talent capabilities,and the cultivation of an open and collaborative industrial ecosystem.更多还原