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由于大数据、云计算、人工智能、物联网和区块链等新的数字化技术的应用越来越广泛，在生产和运营过程中，产生了海量的数据，这些目前可称得上是公司最主要的资源之一。银行自身就是一个以数据为载体的公司，其业务发展的科学性依据是大数定律和概率论。工业经济的发展模式、经济发展方式的变化以及技术经济模式的变化，都对银行的发展产生了新的影响。因此，银行业必须顺应时代潮流，积极推进数字经营策略的转变。审计费用是一项企业的管理费用，审计费用受到审计成本、审计风险、市场环境、双方议价能力等多种因素影响。大体上来说我们可以把它区分为审计主体和客体的两方面因素。审计客体也就是被审计单位的数字化转型会深刻影响审计费用。具体来说，企业数字化转型对企业个体微观来说，可影响到生产流程、内部控制、决策机制等方面；对企业所处行业宏观来说，既可影响企业在行业中的地位，又可能对行业本身产生重大变革。因此，研究企业数字化转型会对企业审计费用产生什么样的影响以及如何影响是十分必要的。

本文运用银行再造理论、风险导向审计理论以及全面风险管理理论等，以公司数字化转型和审计费用为两条主线，对平安银行数字化转型降低审计费用的现象进行剖析，观察到进行数字化转型以后，导致平安银行审计费用降低的原因主要在提高风险管理能力、降低审计成本这两方面，通过完善智能风控体系、提升业财融合、提升经营绩效与提高函证效率这四条路径实现了对审计费用的降低。同时，本文也进一步提炼了商业银行数字化转型降低审计费用的作用机制，总结出了规律，以期对行业能够提供借鉴。

As the application of new digital technologies such as big data,cloud computing,artificial intelligence,the Internet of Things and block-chain is becoming more and more extensive,massive amounts of data are generated in the production and operation process,which can be regarded as one of the most important resources of the company at present.The bank itself is a company based on data.The scientific basis for its business development is based on the law of large numbers and probability theory.The development mode of the industrial economy,the change of the economic development mode and the change of the technological economic mode have all had a new impact on the development of banks.Therefore,the banking industry must comply with the trend of the times and actively promote the transformation of digital business strategy.Audit cost is an enterprise's management cost,which is affected by audit cost,audit risk,market environment,bargaining power of both parties and other factors.Generally speaking,we can distinguish it into two factors of audit subject and object.The digital transformation of the audit object,that is,the audited unit,will profoundly affect the audit costs.Specifically,the digital transformation of enterprises can affect the production process,internal control,decision-making mechanism,etc;From the macro perspective of the industry in which the enterprise is located,it can not only affect the position of the enterprise in the industry,but also cause significant changes to the industry itself.Therefore,it is necessary to study the impact of enterprise digital transformation on enterprise audit costs.

This paper uses the bank re-engineering theory,risk-oriented audit theory and comprehensive risk management theory to analyze the phenomenon of Ping An Bank's digital transformation reducing audit costs,taking the company's digital transformation and audit costs as the two main lines,and observes that after the digital transformation,the reasons for the reduction of Ping An Bank's audit costs are mainly in improving risk management ability and reducing audit costs,By improving the intelligent risk control system,improving the integration of industry and finance,improving business performance and improving the efficiency of correspondence,the audit costs have been reduced.At the same time,this paper also further refines the mechanism of reducing audit costs in the digital transformation of commercial banks,and summarizes the rules in order to provide reference for the industry.