IDENTIFYING KEY FACTORS FOR ADOPTING ARTIFICIAL INTELLIGENCE-ENABLED AUDITING TECHNIQUES BY JOINT UTILIZATION OF FUZZY-ROUGH SET THEORY AND MRDM TECHNIQUE
提出融合模糊粗糙集与蚁群优化的多规则决策模型，帮助会计师事务所识别采用人工智能审计技术的关键因素，提升审计效率与质量。
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.