Can AI-generated work go on the audit file?
Yes. AI-assisted work can go on the audit file if it documents the work performed, evidence used, judgements made and conclusions reached to the standard required by the firm's methodology and applicable auditing standards.
The fact that AI prepared a first draft does not make the output either acceptable or unacceptable. The relevant questions are whether the procedure was appropriate, the evidence was sufficient and appropriate, the conclusion is supported, and the auditor reviewed the work properly.
A file-ready AI output should show:
- the purpose and scope of the work;
- the evidence considered;
- the procedure or assessment performed;
- exceptions and contradictory information;
- the rationale for the conclusion;
- the auditor's review, changes and approval.
An unexplained summary is not enough. A well-structured working paper with source-linked evidence can be stronger than a manually drafted document whose rationale is difficult to reconstruct.
Platformed capability: Platformed prepares evidence-linked working papers and reports for auditor review and export into the firm's existing audit-file approach. The auditor decides whether the work is complete and appropriate for the engagement.
References: IAASB ISA 230 project page · FRC AI in Audit