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Review Open access Aug 2026

Exploration on Application of Large Language Models in Unstructured Audit Materials

Research on the application of large language models (LLMs) and natural language processing (NLP) in unstructured audit data. Traditionally, auditors have used only the quantitative financial data, and unstructured data such as emails, contracts and meeting minutes have been difficult to process on a large scale, thus...

Weiyi Li · 0 citations
Open access Jul 2026

Discussion on Implementation Path of Algorithm Governance in Audit Work

To achieve effective algorithm governance in an auditing environment, a hybrid architecture is required, integrating technical controls, institutional accountability mechanisms and competency-oriented human supervision; together, these should ensure that algorithmic decisions are auditable, contestable and consistent w...

Weiyi Li · 0 citations

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