New AI tools promise to automate a growing number of audit tasks, but the need for human review remains.
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February 2026 - Journal of Accountancy
- Magazine
- February 2026
AUDIT
Promises of ‘fast and easy’ threaten SOC credibility
CPAs warn that an ongoing push for high-volume SOC services may come at the cost of quality and objectivity.
NOT-FOR-PROFIT
Built on purpose: CPA’s 6 steps to starting a not-for-profit
Learn how to launch a 501(c)(3) not-for-profit by covering key areas such as IRS compliance, governance, board structure, financial systems, and transparency.
AUDITING
How to prevent late-stage engagement quality review surprises
Find out how to get EQ reviewers involved early and comply with audit-quality standards.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
Features
FROM THIS MONTH'S ISSUE
How AI is transforming the audit — and what it means for CPAs
Advancements in AI technology have brought audit automation closer to reality, but the new tools come with risks that require human attention.
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