Reports

• Can You Trust AI Tools for Auditors?

  Knowing when an AI should answer a disclosure question, and when it shouldn't. What 1.69 million questions taught us.

• Disclosure Checklists Are Products, Not Documents

  Most disclosure checklists mirror the standard instead of the audit. What changes when one is designed as a product: scoping, atomic requirements, the reviewer's view.

• AI in Audit Regulation, 2026

  What the FRC, the PCAOB, the SEC and the IESBA did about AI in audit during 2026, what takes effect on 15 December, and what to have on file.