An introduction to artificial intelligence in audit and assurance

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

Intricate abstract visualization of digital circuit blocks with vibrant LED lights, showcasing technology and innovation. — Photograph by Pachon in Motion on Pexels

01 Apr 2026[TO BE PROVIDED]7 min readArticle

This article is a structural placeholder. The firm's published material will appear here once made available.

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.

Related insights

Other material from the knowledge centre that may be of related interest.

Regulatory Updates

Understanding statutory audit obligations of companies in India

A factual overview of statutory audit obligations for companies under the Companies Act, 2013 and applicable financial reporting frameworks.

01 Apr 20266 min read

Technology

Cloud accounting and digital transformation: an overview

A general overview of how cloud-based accounting tools and digital technologies are transforming finance functions.

04 Apr 20266 min read

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.