Proceedings of the 2026 3rd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2026)

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Research on the Integration Mechanism and Practical Path of Artificial Intelligence Empowering Intelligent Auditing Driven by Homology

Authors
Feilin He1, *
1International School of Nanjing Audit University, Nanjing, China
*Corresponding author. Email: feilin.he@skema.edu
Corresponding Author
Feilin He
Available Online 12 May 2026.
DOI
10.2991/978-94-6239-672-2_17How to use a DOI?
Keywords
Homology; Artificial Intelligence; Intelligent Auditing; Integration Mechanism; Data Synergy; Digital Transformation
Abstract

Against the backdrop of the digital economy, intelligent auditing has emerged as the core direction of digital transformation in the auditing industry. The homology between accounting and auditing provides a natural cornerstone for the construction of the intelligent auditing system. Existing research predominantly centers on the point-specific applications of artificial intelligence (AI) in auditing, with scant exploration into the in-depth coupling mechanism between homology and AI. Taking generative AI as the core, this paper elaborates on the theoretical essence of accounting-auditing homology, constructs a full-chain system of “homology foundation - technological empowerment - framework integration - path implementation”, designs core algorithm models, clarifies integration paths at the data and process levels, verifies feasibility through a case study, and proposes countermeasures for key challenges. This research breaks through the limitation of “divergence between technological application and theory”, establishes the coupling mechanism between homology and AI, provides guidance for the intelligent transformation of the industry, and contributes to enhancing the precision of enterprise risk management and control as well as the quality of information disclosure.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2026 3rd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2026)
Series
Advances in Economics, Business and Management Research
Publication Date
12 May 2026
ISBN
978-94-6239-672-2
ISSN
2352-5428
DOI
10.2991/978-94-6239-672-2_17How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Feilin He
PY  - 2026
DA  - 2026/05/12
TI  - Research on the Integration Mechanism and Practical Path of Artificial Intelligence Empowering Intelligent Auditing Driven by Homology
BT  - Proceedings of the 2026 3rd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2026)
PB  - Atlantis Press
SP  - 171
EP  - 178
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-672-2_17
DO  - 10.2991/978-94-6239-672-2_17
ID  - He2026
ER  -