With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

Fire, a phenomenon occurs in most parts of the world and causes severe financial losses, even, irreparable damages. Many parameters are involved in the occurrence of a fire; some of which are constant over time (at least in a fire cycle), but the others are dynamic and vary over time. Unlike the earthquake, the disturbance of fire depends on a set of physical, chemical, and biological relations. Monitoring the changes to predict the occurrence of fire is efficient in forest management. Method: In this research, the Persian and English databases were structurally searched using the keywords of fire risk modeling, fire risk, fire risk prediction, remote sensing and the reviewed papers that predicted the fire risk in the field of remote sensing and geographic information system were retrieved. Then, the modeling and zoning data of fire risk prediction were extracted and analyzed in a descriptive manner. Accordingly, the study was conducted in 1995-2017. Findings: Fuzzy analytic hierarchy process (AHP) zoning method was more practical among the applied methods and the plant moisture stress measurement was the most efficient among the remote sensing indices. Discussion and Conclusion: The findings indicate that RS and GIS are effective tools in the study of fire risk prediction.