应用Cite Space 科学计量可视化软件，以CNKI数据库和WOS 核心合集中的人工智能审计研究文献为研究对象，通过对文献数量、研究关键词、发文国家及机构的分析，总结国内外人工智能审计的热点及趋势。研究发现，国际人工智能审计研究已显现聚集效应，完成了理论规范研究向实证性案例研究的过渡,具备了应用实例和技术平台；国内研究以电算化审计-计算机审计-信息化审计为演进路径，相关理论和实践经验还不成熟，参与国际科研合作不强，缺乏基础智能技术科研机构，未来研究将更多实践在技术创新、案例应用等现实领域。(234字)

Using Cite Space scientific measurement visualization software, the artificial intelligence audit research literature of CNKI database and WOS core collection is taken as the research object. Through the analysis of the number of documents, research keywords, sending countries and institutions.Summarize the hot spots and trends of artificial intelligence audit at home and abroad. The study found that the international artificial intelligence audit research has shown the aggregation effect, completed the transition from theoretical norm research to empirical case research and has application examples and technology platforms; domestic research is based on computerized auditing-computer auditing-information auditing. The relevant theories and practical experience are still immature. The participation in international scientific research cooperation is not strong, and there is a lack of basic intelligent technology research institutions. The future research will be more practice in the real field of technological innovation and case application .

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