Digital Transformation
AI in audit: where automation changes the economics of the engagement
Audit AI already drafts papers and scans ledgers. Managing partners must know which procedures it truly transforms and how to reprice engagements. The report sets out the considerations and practical implications discussed in the article.
- Format
- PDF · 15 pages
- Published
- Published Oct 2026
- Article
- Read the article
What's inside
- 01Audit AI is widespread but shallow: it writes more than it tests
- 02AI genuinely transforms population testing, anomaly detection and document analysis
- 03Judgement-heavy procedures are not transformed, and pretending otherwise is a risk
- 04Regulators want proof that AI improves quality; few firms have it
- 05Fees are rising as the registrant base shrinks, which makes repricing unavoidable