Accounting & Audit AI

KPMG Clara Analytics reviews 100% of journal entries for engagements across 80+ countries. EY Astra drafts audit memo language. Deloitte Omnia and PwC Halo perform AI-assisted risk assessment synthesis. The PCAOB has signaled that AI-assisted procedures carry the same documentation requirements as human-performed ones — and most audit committee agendas do not include AI tool oversight as a standing item. Every memo where accounting and audit AI created a real governance or disclosure decision is here.