Core Viewpoint - The first Asian Auditing Organization Youth Training Program held in Nanjing and Shanghai showcased the auditing wisdom of Asian countries and highlighted China's proactive integration into global governance [1][2]. Group 1: Event Overview - The training program took place from September 22 to 26, with over 90 young representatives from 42 countries participating [1]. - Discussions focused on "sharpening auditing skills" and "technology empowering auditing development," culminating in the release of an international initiative by young auditors [1]. Group 2: Technological Integration in Auditing - Chinese auditors presented cases utilizing satellite imagery to identify land use changes, which resonated with participants from developing countries [1]. - The application of artificial intelligence and big data in auditing was emphasized, showcasing its potential to enhance efficiency and effectiveness in audit processes [1][2]. Group 3: Professional Development and Collaboration - The program highlighted the importance of professional skills and resilience among auditors, with a call for adapting to new challenges in the auditing landscape [2]. - A collaborative atmosphere was fostered, with participants sharing innovative practices and insights from their respective countries [2]. Group 4: Future Directions and Strategic Importance - The initiative aims to transform professional spirit, integrity awareness, and knowledge sharing into collective actions among Asian auditing youth [3]. - The program is seen as strategically significant for the future development of auditing in Asia, enhancing the capabilities and ethics of young auditors [3].

Core Insights - The first results of the "Artificial Intelligence + Audit" scenario construction and application capability assessment were announced at the 2025 Fourth Smart Audit Forum held in Beijing on September 5 [1][2] - The forum focused on advanced practices, research outcomes, and industry development in the field of internal audit digitization, promoting shared and collaborative development [1] Group 1: Industry Developments - The internal audit must deeply integrate with artificial intelligence due to the rapid development of AI technology, emphasizing the need for theoretical guidance, data supply, audit application, open sharing, talent cultivation, and security assurance [1] - The China Internal Audit Association, in collaboration with various organizations, will promote high-quality development in audit digitization, conduct national surveys on the state of internal audit digitization, and develop high-quality data sets in the audit field [2] Group 2: Assessment Results - The forum announced the industry's first assessment results for "Artificial Intelligence + Audit" scenarios, with a systematic evaluation method developed by the China Academy of Information and Communications Technology, which includes a "5-layer 26-dimension" assessment framework [2] - A total of four companies passed the assessment in 2025, indicating a growing recognition and implementation of AI capabilities in audit scenarios [2]