This paper aims to expand the acceptance of the AI Virtual Assistant model from the perspective of user’s cognition. Based on the 240 samples, we used multi-layer regression analysis to investigate the influencing factors and differential effects of users' acceptance of AI Virtual Assistant. The results show that functional cognition and emotional cognition of users are important influencing factors for an artificial intelligence virtual assistant. This provides a new perspective for user acceptance processes of the AI Virtual Assistant. We also examined the moderating effect of social norms between user cognition and AI Virtual Assistant. At last, a new AI acceptance model of AI Virtual Assistant was established.