[Retracted] Study on AI Audit Mode in the Background of Machine Learning and Internet of Things

Table 1

Differences between artificial intelligence social auditing and traditional social auditing.

	AI social audit	Traditional social audit
Preliminary business activities	Artificial intelligence technology establishes cooperative relationships with customers in a timely manner by actively contacting and obtaining information from companies that meet the requirements, obtains the trust of customers by demonstrating the key capabilities that customers need most, and completes the signing of contracts	The audit account manager conducts telephone interviews with customers according to the company’s rules and regulations, obtains the customer’s audit demand intention, organizes the information provided by the customer, then provides solutions through face-to-face communication, demonstrates the company’s strength, and finally negotiates and signs a contract
Risk assessment	1. According to the relevant information collected by the system, compare it with the method provided in the data set, identify the content with excessive audit deviation, and determine the risk	Sort out the audit needs of the client enterprise, audit the content that needs to be audited according to the previous audit methods, and then arrange the nature, scope, and time of the subsequent audit procedures according to the further feedback from the client
	2. Further audit design for customer feedback based on system
Risk response, compliance testing	Combined with the artificial intelligence algorithm design program, the errors in the entire process are comprehensively checked and tested to screen out possible risks	This process is artificially sampled and tested by the audit practitioners of the accounting firm. It cannot guarantee that all contents are tested, and there may be errors in the calculation process during the test
Issue an audit report	Analyze the rationality of the risk test report according to the artificial intelligence program, and compare it with the allowable range of data errors. If the error rate of the audit process meets the requirements of the audit results, an audit conclusion will be issued	Through the observation and analysis of the risk assessment report, the audit staff obtains the analysis conclusion, compares it with the company’s regulations, and obtains the corresponding audit opinion if it conforms to the compliance scope stipulated by the company