Rise2040

I am conducting an independent study on the impact of AI on audit procedures, with a particular focus on agentic AI (AI agents). I would value perspectives from accounting and audit professionals who are following or working with these developments.

How are the AICPA and PCAOB standards evolving to address the use of agentic AI and other emerging technologies generally and specifically in audit procedures?

I would particularly appreciate perspectives from practitioners who are seeing these developments firsthand or are involved in AI governance, audit methodology, standard-setting, or implementation.