The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

Advisory and audit solutions provider Fieldguide released Field Agents for Financial Audits, which comes with an agentic AI "Audit Testing Agent" to automatically execute the testing workflow ...

Opportunities, Architecture, and Challenges: A Systematic Review,” published in Account Audit, the authors argue that AI is expanding audit coverage and improving anomaly detection, while also ...

In most cases, auditors simply cannot look at every transaction that makes up a company's financial statements. As such, technical audit procedures are designed to ensure that the auditor can express ...