Research on Accounting Risk Based on AI

With the rapid development of AI, all walks of life have been greatly reunited, which requires us to continue to apply AI. Accounting industry has a lot of data information, which is also the main way to apply AI. Through AI technology, we can do better data analysis, which will improve the efficiency of accounting work. Through AI, we can avoid the repeated calculation of various tedious work in accounting, which will play an important role. Through AI, we can effectively screen out useful information from a large number of accounting information, which will usher in significant economic benefits. Through the filtering function, we can make the text into a predetermined format. However, AI technology is based on information technology, which will bring some risks. Firstly, this paper analyzes the importance of AI to accounting work. Then, this paper analyzes the risk of AI to accounting work. Finally, some suggestions are put forward.


Introduction
AI has been applied to the field of accounting, which has played an important role. At present, some large accounting firms have improved software intelligence, which will be more in line with the actual needs of the firm, such as financial robots [1]. Therefore, AI has played an important role, which can remind the Bank of the balance of sales. At present, AI does not have very high technical requirements, which still requires accounting and financial personnel to participate in the audit. However, for repetitive basic work, AI can deal with it quickly, which will improve the effect of the whole work [2]. Based on the financial robot, we can carry out boring repetitive work, which will integrate a variety of information technology, such as image, audio, video and so on [3][4][5]. Through information base mining technology, we can choose reliable information, which will scientifically predict financial data. Through AI, accounting work will greatly improve the work speed, which will form accurate information. Through simulation, we can form a separate table, which will make the enterprise develop rapidly. Through AI, we can relieve the workload of financial personnel, which can help the enterprise leaders deal with the business in time [6]. Through AI, we can give orders and solve customers' questions, which will improve the reputation of the enterprise.

The positive effect of AI on accounting work
AI has been applied to the field of accounting, which has played a significant role, as shown in Figure  1.

Improve the efficiency of accounting information processing
In the accounting work, staff must effectively deal with and analyze accounting information, which is the basic content of accounting work. In the traditional way of work, staff are affected by physiological factors, which often takes more time [7]. Therefore, the efficiency of accounting information processing is extremely low. Through the application of AI, we can analyze and process accounting information accurately all day, which will improve the efficiency of accounting information processing. At the same time, through AI, we can improve the accuracy of information and data processing [8].

Improve the quality of accounting work
In accounting work, we have higher and higher requirements for authenticity and accuracy. Accounting is an important part of enterprise finance, which directly affects the operation of enterprises. In the traditional accounting work mode, we will be affected by the artificial operation error rate in accounting work, which requires us to constantly improve the quality of professional ethics [9]. In the accounting work, we inevitably have some mistakes, which will bring some risks to the enterprise operation. With the application of AI, we can avoid mistakes in our work to the greatest extent, which will improve the accuracy of accounting work [10].

More standardized accounting work
In the accounting work, some bad enterprises often reach some agreement with the accounting staff. By making false accounts, enterprises can evade taxes, which is not conducive to the national tax management. Therefore, accounting work is also extremely unfavorable to the development of enterprises. In AI, enterprises should put an end to this phenomenon, which will purify the working environment of accounting. Through AI, we can make accounting work more transparent, strict and standardized [11].

Improve the ability to deal with risks
The development of enterprises must be supported by finance. Accounting and financial decisions will directly affect the development planning of enterprises, which will have a serious impact on the competitiveness of enterprises. In the process of development, we must constantly improve the financial risk early warning, which will enhance the ability of risk response. Through AI, we can ensure the healthy development of enterprises, which needs to strengthen the financial risk management of enterprises. Through AI, we can get the application in the enterprise financial department, which can pass the risk early warning model in advance. By detecting the financial data of enterprises, we can effectively monitor the cash flow and accounts receivable of enterprises, which will comprehensively improve the financial risk early warning ability of enterprises [12].

The risk of applying AI to accounting work
This paper conducted a questionnaire survey on students in a university. A total of 500 questionnaires were distributed and 482 valid questionnaires were collected. The effective rate reached 96.4%.

Legal risk
China has not yet issued special laws and regulations, which has not developed industry standards. Therefore, the application of AI in the accounting industry has the following legal risks. Through the research, we can get the analysis results, as shown in Figure 2. According to the survey results, the main problem is Lack of legal norms and industry standards, accounting for 65.7%. The second is The technical gap of judicial expertise, accounting for 58.7%.

Government legislation
On the basis of widely soliciting industry experts, the government should establish laws, regulations and industry standards on AI accounting as soon as possible, which is mainly to establish an open and transparent regulatory system. By setting ethical standards for the R &amp; D and users of AI products, the government can encourage accounting firms to carry out AI judicial service identification services. First, determine the introduction limits and framework of AI. When building the model, the government should put an end to the data of discrimination, selfishness, prejudice and harm to social interests from the source, which can maintain neutrality and no bias. Second, the government should not grant AI civil legal person status for the time being. At present, the development level of AI, its work is mainly intelligent recognition, calculation and other simple repetitive work, which is just to simulate human thinking and logic. Therefore, AI does not have its own ideas, which is not in line with the basic characteristics of natural people. Therefore, the government does not grant AI civil subject qualification for the time being. Third, the fault is transparent and traceable. There should be a way to find out the cause of the damage caused by AI system. Therefore, the government should require the design of AI products to retain all traces of decision-making, including time, data capture, technical methods, etc. In the future, AI can play a role in risk control, tax optimization and other aspects. Therefore, digital accounting information is only a part of it, which needs to be weighed in many contradictory conditions. Therefore, we must record all traces of AI decision-making. Once the AI behavior damages the company's interests, we can use the trace records of traceability output to clarify the economic responsibility.

Strengthen the risk prevention and control of accounting firms
Forensic expertise is different from the general audit business. Certified public accountants should not only abide by the Chinese standards for certified public accountants, but also abide by the relevant national regulations on AI. AI forensic expertise belongs to a new field, which is much higher than the risk of general economic dispute forensic services. Accounting firms should act according to their ability when undertaking AI forensic business. Accounting firms should formulate corresponding risk response measures, which can reduce the identification risk. In the process of identification, we should pay attention to the evidence collection and retention, which will ensure that the procedure of CPA practice is in place. At the same time, we need to train and introduce experts. In the past, sampling audit was the main audit, which may omit important and subtle information. In order to find the hidden information of enterprise system, we can introduce AI into audit. First of all, AI will identify, sort out, summarize and abnormal data of all documents, which will form a draft opinion for auditors. Then, auditors can focus on the audit according to the specific situation.

Accelerating the transformation of Accountants
There are two directions in the transformation of accountants. One is to shift to senior accounting positions, which can be engaged in financial evaluation, strategy and risk control, business negotiation, etc. It may be difficult for low-level personnel to transform immediately, which requires time accumulation of theory and practice. The second is to shift to the post of software product development and maintenance. The development of AI software inevitably requires accountants to participate in the input of logic and knowledge points. At the same time, with the change of national policies, logic and knowledge points also need to be constantly adjusted, which has a big gap. Therefore, low-level accounting personnel can quickly transform to product R &amp; D positions through training, which can start from the basic position and gradually determine their own career path. At the same time, the state should encourage institutions of higher learning and vocational colleges to revise their personnel training programs. By setting the corresponding "AI + accounting" course, we can further promote school enterprise cooperation, which can promote R &amp; D achievements to enterprises.

Conclusion
AI used in accounting work greatly saves working time, which can get accurate data. Through simulation, we can improve the development rate of enterprises, which will transfer the pressure of financial personnel. Through AI, we can help managers quickly pass instructions, which will improve the accuracy of accounting information.