PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.18063/PBES.v9i8.15149ArticleResearch on the Application of Artificial Intelligence in Audit Risk Identification and Responsehttps://artdesignp.com/journal/PBES/9/8/10.18063/PBES.v9i8.15149ZhangYunhao,XiaMiao,DuShaowei,JiaXiaoqi,FanChunzeng,ZhuCaijie2026982026-08-31Artificial intelligence (AI) has brought both new challenges and new opportunities to the audit profession. The use of AI technologies to identify and respond to corporate risks has become a new requirement for auditors. Through a theoretical analysis of AI’s impact on auditing, this study adopts a case study approach to investigate how AI can be applied in audit risk identification and response. It identifies and analyzes corporate audit risks and proposes corresponding countermeasures. The findings indicate that AI technologies enable rapid and accurate identification of potential audit risk points, thereby facilitating the formulation of response strategies and enhancing audit efficiency. This study innovatively proposes application strategies for AI technologies in the field of audit risk. These strategies not only provide referential insights for audit practitioners and broaden the direction of auditing research, but also offer effective guidance for audit practice.Artificial intelligence, Audit risk, Risk identification, Risk response

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