October 21, 2026
AI Use in Our A&A Department
Embracing AI in Audit & Accounting: Enhancing Quality, Insight, and Client Service
Artificial intelligence is changing the way many professionals work—and the audit and accounting profession is no exception. In our firm’s Audit & Assurance (A&A) department, we are thoughtfully implementing secure AI-enabled tools to improve how we plan and complete engagements, review documents, and research—while maintaining the same professional standards and judgment our clients rely on.
These tools are not a substitute for the knowledge, skepticism, and professional judgment of our CPAs. Instead, they help us work more efficiently and consistently so we can focus more time on the higher-value analysis and conversations that matter most to you.
AI as a Support Tool—not a Replacement for Professional Judgment
Auditing and accounting require judgment. Evaluating risk, interpreting standards, assessing evidence, and communicating findings all depend on experienced professionals applying technical knowledge in the context of each client’s facts and circumstances.
That does not change with AI.
Our approach to AI-enabled audit and accounting tools is compliance-conscious and quality-focused. We view AI as a tool that can help organize and analyze information, identify areas for follow-up, summarize complex documents and research—but every output remains subject to human review, professional skepticism, and our firm’s established quality control procedures. Our professionals are responsible for evaluating whether AI-generated information is accurate, complete, relevant, and appropriate for the engagement.
Our goal in using secure AI-enabled tools is to make engagements more efficient for clients—without compromising confidentiality, quality, or professional oversight. Practically, that can mean:
- More efficient document review. When you provide large sets of contracts, leases, board minutes, and supporting schedules, these tools can help our teams navigate and summarize lengthy documents faster—so we can focus sooner on the items that truly matter.
- Faster identification of questions and issues. AI can help surface inconsistencies, missing information, or areas that warrant follow-up earlier in the engagement, which can reduce last-minute surprises.
- Clearer, better-prepared questions. By helping us organize information and summarize key terms, AI supports more targeted questions and more focused client discussions.
- Improved consistency across engagements. Standardized workflows and templates can help us apply a consistent approach and produce more uniform documentation—while still tailoring procedures to your specific circumstances.
- More time for higher-value conversations. When routine tasks take less time, our teams can devote more attention to understanding your business, explaining what we’re seeing, and discussing practical recommendations.
Below are several ways we are evaluating and using AI within our A&A practice.
1. Researching Technical Accounting and Assurance Questions
Accounting and assurance standards can be complex, and the right answer often depends on the details. AI can assist with research related to technical accounting, auditing, and SSARS questions, helping professionals quickly identify relevant guidance and summarize key considerations. Our professionals then review the cited sources, evaluate the client-specific facts, and document the final conclusion in accordance with firm policy.
2. Reviewing and Summarizing Engagement Documents
Audit and accounting engagements often involve large volumes of information: contracts, board minutes, leases, loan agreements, financial statements, workpapers, and correspondence. AI can support document analysis and summarization, helping teams navigate large documents more efficiently and focus attention on key provisions or areas requiring follow-up.
This can help our teams more efficiently identify provisions, dates, covenants, commitments, contingencies, or other items that may require additional audit attention. Importantly, AI-generated summaries are not treated as audit evidence by themselves. They are tools that help professionals navigate documents more efficiently while maintaining responsibility for reading, corroborating, and evaluating the underlying information.
3. Developing Note Disclosures
Financial statement disclosures require careful attention to both technical requirements and the client’s specific circumstances. AI can assist with creating note disclosures. This support can help engagement teams think through applicable disclosure areas, compare draft language to relevant requirements, and identify items that may need further discussion with management.
As with all AI-assisted work, disclosure-related outputs require professional review. Final disclosures must reflect the actual facts, balances, policies, estimates, and risks of the reporting entity.
Our Commitment: Innovation with Accountability
As we implement AI-enabled tools in our A&A department, our goal is not simply to “use AI.” Our goal is to use technology responsibly to improve quality, efficiency, learning, and client service—so your engagement is more timely, more focused, and more informative.
That means:
- Human review remains required for AI-assisted research, drafting, summaries, and analysis.
- Confidentiality and data handling remain priorities in how we evaluate and use technology, including using platforms in closed systems that cannot be accessed by the public and content are not used to train AI models.
- Professional standards and firm quality control procedures continue to guide our work.
- AI outputs are verified against authoritative sources and client-specific facts.
- Our professionals remain responsible for conclusions, recommendations, and client communications.
The accounting profession has always evolved—from paper ledgers to spreadsheets, from manual binders to digital workpapers, and now from traditional research tools to AI-assisted workflows. We see AI-enabled tools as part of that continuing evolution: a way to support our professionals, enhance our processes, and better serve our clients while maintaining the judgment, integrity, and accountability that define our profession.
By combining trusted technology with experienced professionals, our A&A department is preparing for the future of audit and accounting—thoughtfully, responsibly, and always with our clients’ best interests in mind.