Probe - Accounting, Auditing and Taxation

Improving audit quality and efficiency through technology in financial audits: The importance of information disclosure

Huiqin Wu

Southwest University of Political Science and Law, Anqing, Anhui

DOI: https://doi.org/10.59429/paat.v7i3.11212

Keywords: financial audit; technology application; information disclosure; audit quality;audit efficiency

---

Abstract

In the digital age, the financial audit industry is facing new opportunities and challenges. This article explores how to use data analysis technology, artificial intelligence and machine learning technology, and blockchain technology to improve the quality and efficiency of financial auditing, and analyzes the importance of information disclosure in this process. By elaborating on the application of these technologies in auditing and the impact of information disclosure on audit quality and efficiency, this article reveals the positive significance of combining technology and information disclosure in the field of financial auditing, and puts forward prospects for future development trends.

---

References

[1] Xu W , Tang J .Application of Machine Vision Technology in Automated Financial Auditing and Compliance Inspection[J]. International Journal of High Speed Electronics and Systems, 2025,(prepublish).

[2] Yu L ,Wang J .Research on the design of a data mining-based financial audit model for financial multi-type data processing and audit trail discovery[J]. Systems and Soft Computing, 2025,7200295-200295.

[3] Abiodun O ,Dimu E ,Ernest G , et al.Internal audit, loan losses, and financial performance in microfinance institutions- a global evidence[J]. China Accounting and Finance Review, 2025,27(3):364-396.

[4] I. M K .The effects of non-audit fees on audit fees during the financial crisis[J].Revista de Gestão, 2025,32(2):112-122.

[5] Fieldguide Unveils ‘Agentic AI for Financial Audit’[J]. Manufacturing Close - Up,2025.