AI-Driven Audit Dynamics: Navigating the Standards in a New Era
The pervasiveness of AI provides an opportunity to leverage technology for a higher quality audit. Join our discussion for the latest on AI, its use in audits, and the pros and cons of emerging technology.
Format
Webcast
Date
Dec 03, 2025
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
CPE Credits
1.5
Instructor
Carrie Kostelec
Availability
Product Number
WC5140981
Hear how AI is being used in the audit, and learn about the possibilities and pitfalls of emerging technologies.
In this session, we'll distinguish the three categories of artificial intelligence (AI) that affect financial statement audits and related assurance services and discuss how they are used.
We'll also cover methods for managing AI development and maintenance in audit contexts, exploring how firms can adapt audit procedures for AI-driven client controls.
This is a rebroadcast of a session from AICPA & CIMA ENGAGE 2025.
Key Topics
- Auditors' use of AI
- Clients' use of AI
- Assurance over AI
Learning Outcomes
- Differentiate between the three categories of artificial intelligence (AI) that affect financial statement audits and related assurance services.
- Identify different types of AI and how AI may be used in the financial statement audit.
- Identify techniques for managing AI development, training, and maintenance in the context of audit and assurance.
- Analyze how firms may adapt audit procedures for AI-driven controls and processes implemented by their clients.
Who Will Benefit
Auditors with a few years' experience
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.