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

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.