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Analysis of the Impact of Enterprise Digital-Intelligent Transformation on Audit Fees
- 1 School of Accounting, Capital University of Economics and Business, No. 121, Zhangjia Intersection, Huaxiang, Fengtai District, Beijing, China
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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.
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Volume title: Proceedings of the 4th International Conference on Business and Policy Studies
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