djvu Auditing and Assurance in the Data Terrain: Abundant Machines, Scarce Judgment
por David Rajan
Descrição do livro
Audit was built for a world where there was too much evidence and not enough people to examine it. Teams sampled. Juniors did the grind. Partners signed off. That system made sense when human time was the bottleneck. AI changes that. Machines can now read documents, check transactions, identify anomalies and draft audit files at a scale no human team could match. The hard part is no longer processing the evidence. It is deciding what matters, what the machine missed, whether the numbers still represent what they claim to represent, and who is willing to put their name behind the judgment. This book is about that shift. It does not argue that AI will replace auditors. It argues that the job, the firm and the training model must change when machines perform much of the processing. It describes two possible futures. In the first, AI transforms how an audit is performed, while the engagement and signed opinion remain intact. In the second, if companies themselves become more continuously measurable and changeable, assurance may also need to remain connected to changing conditions rather than being reconstructed once a year. Written for auditors, firm leaders, regulators and everyone who depends on independent trust in reported information, this book asks what assurance must become when processing is abundant, judgment is scarce, and the architecture of the profession itself can no longer be taken for granted.
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