Does the use of big data and artificial intelligence in auditing mean that sampling techniques are going out? Why?

In the information technology environment, from the specific processing of business data to the output of financial statements are completed by computers in accordance with program instructions, and the data are stored on magnetic media, thus affecting the audit trail.

With the wide application of information technology, CPAs need to master relevant information technology and use it as a powerful auditing tool. With the development of information technology, although the goal of improving internal control has not changed, in the highly automated information environment, the audited unit's various business activities and related business processes have triggered new risks, thus changing the nature of specific control activities.