An introduction to artificial intelligence in audit and assurance

A factual introduction to how AI tools are being considered within audit and assurance practice.

01 Apr 2026[TO BE PROVIDED]7 min readArticle

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Overview

Artificial intelligence is increasingly being examined within audit and assurance practice as a means to assist with analytical procedures and the review of large datasets. This note provides a general introduction to the topic.

Common use-cases being explored
Governance and ethical considerations
Limitations of AI-assisted procedures

This educational note is intended to provide general information and does not constitute professional advice.

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Educational note: This material is intended to provide general information and does not constitute professional advice. For specific matters, please make an enquiry through the contact page.