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Published on 8 February 2025
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Xiong,L. (2025). Analysis of the Impact of Enterprise Digital-Intelligent Transformation on Audit Fees. Advances in Economics, Management and Political Sciences,163,16-22.
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Analysis of the Impact of Enterprise Digital-Intelligent Transformation on Audit Fees

Ledi Xiong *,1,
  • 1 School of Accounting, Capital University of Economics and Business, No. 121, Zhangjia Intersection, Huaxiang, Fengtai District, Beijing, China

* Author to whom correspondence should be addressed.

https://doi.org/10.54254/2754-1169/2025.20673

Abstract

In today’s digital era, enterprises are accelerating their digital-intelligent transformation processes to enhance competitiveness and operational efficiency. This paper employs theoretical analysis and case studies to examine the specific impact of digital-intelligent transformation on audit fees. The findings reveal that such transformation can reduce audit fees by improving information transparency, optimizing business processes, and mitigating audit risks. Using China Mobile and Haier Smart Home as examples, the study identifies three mechanisms through which different transformation measures affect audit fees: efficiency enhancement and burden reduction, quality improvement and empowerment, and precise risk prevention and control. These findings offer new insights into cost reduction and efficiency optimization for enterprises, helping to streamline cost structures and providing valuable guidance for the audit industry’s transformation and upgrade in the digital-intelligent era.

Keywords

Digital-Intelligent Transformation, Audit Fees, Cost Reduction and Efficiency Optimization, Information Transparency, Internal Control

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Cite this article

Xiong,L. (2025). Analysis of the Impact of Enterprise Digital-Intelligent Transformation on Audit Fees. Advances in Economics, Management and Political Sciences,163,16-22.

Data availability

The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.

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About volume

Volume title: Proceedings of the 4th International Conference on Business and Policy Studies

Conference website: https://2025.confbps.org/
ISBN:978-1-83558-949-6(Print) / 978-1-83558-950-2(Online)
Conference date: 20 February 2025
Editor:Canh Thien Dang
Series: Advances in Economics, Management and Political Sciences
Volume number: Vol.163
ISSN:2754-1169(Print) / 2754-1177(Online)

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