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.
What guidance is being developed for audits to document work performed when audit procedures may be mainly done through agentic AI?
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.
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Sri Paulsamy
MS Accounting & Analytics Student, The University of Texas at Dallas
Texas CPA Candidate | ICAI Chartered Accountant
10+ years of experience in accounting, finance, audit & taxation
Allen, Texas
https://www.linkedin.com/in/sriniranjini-paulsamy/------------------------------