An AI assistant for auditors: sampling, document reconciliation and working papers for the engagement
The judgement and the opinion are yours. The assistant takes the preparatory work: it builds the sample by your criteria, reconciles documents against each other, and drafts working papers and client requests.
What it does
- builds a document sample against the criteria you set
- reconciles the accounting records against source documents
- prepares the working papers and a list of the discrepancies found
- drafts the descriptive part of the report
- keeps a register of documents requested and received
What it does not do
The limits are set in advance
- does not form the audit judgement and does not sign the report
- does not assess the materiality of findings in the auditor's place
How much time it frees up
By our reviews, an auditor spends roughly
14 hours a week on the routine listed above — more than a third of the working week. The assistant does not take all of it: some tasks you will still be checking. But checking something finished is faster than doing it from scratch, and the gain lies in exactly that difference.
How it works
The assistant works with your own documents and exports rather than abstract examples. The checking rules are written once and then applied identically every time — which is exactly its advantage over a tired person at the end of a quarter.
Where the assistant saves an auditor's time
Sampling by criteria, not by eye across the trial balance
You set the criteria: amounts above a threshold, transactions in the last days of the period, counterparties with a single payment, unusual entries. The assistant goes through the export and builds a sample with a justification for every hit. You decide what to test further instead of hunting for candidates by hand.
Reconciling source documents with the ledger
Contract, act, invoice, payment and entry must agree. The assistant reconciles the sample: amounts, dates, details, whether every document is present — and returns a list of discrepancies stating exactly what is missing. The mechanical part of reconciliation stops eating half of the fieldwork.
Client requests you no longer write ten times over
After reconciliation you need a list of missing documents. The assistant drafts the client request from your template — with the list, deadlines and explanations — tracks what has arrived and follows up on what has not. You see the status of every item.
Working papers in the required form
Everything tested must be documented. The assistant prepares working papers from your templates using the reconciliation and sampling results: objective, procedure, sample, result, document references. You write the conclusion instead of filling in the form.
Regulatory changes in your area
The assistant tracks changes in standards and guidance on the topics you specify and once a week gives a short digest: what changed, from what date, what it applies to. Reading the source is still your job, but you know exactly what to read.
What the dialogue looks like
You: Client Stroymontazh, account 60 turnover for the year. Sample: amounts from 500 thousand, the last 10 days of each quarter, counterparties with a single transaction.
Assistant: Processed 1,842 transactions. 67 matched the criteria: 31 by amount, 22 by quarter-end dates, 14 as a single transaction with a counterparty (three matched two criteria). The table with a justification for each line is ready. Separately flagged 4 counterparties whose tax ID fails the checksum test.
You: For those four — a request to the client. I'll look at the rest myself.
Assistant: The templated request is ready: contracts, acts and payment documents for the four counterparties, deadline — 5 business days. It is in your drafts, ready to send.
What we need from you at the start
- Your sampling criteria and thresholds — they differ by type of engagement, so we record each set.
- The working paper and client request templates used in your practice.
- The format of the exports you work with: trial balances, account cards, document registers.
- The regulatory topics that need to be tracked.
Implementation timeline
The review is one conversation. Setting up the criteria and templates takes three to four days. The assistant accompanies the first engagement under your supervision: sampling and reconciliation for one area. Then all the areas you hand over. Usually two weeks to full working speed.
Frequently asked questions
Client data — what about confidentiality?
The assistant works on your side with the exports you give it and stores nothing outside your perimeter. The terms can be put in writing if your contract with the client requires it.
The assistant works on your side with the exports you give it and stores nothing outside your perimeter. The terms can be put in writing if your contract with the client requires it.
Won't it draw the conclusion for me?
No. Conclusions, materiality assessment and the opinion are yours alone. The assistant supplies the facts: what agrees, what does not, what is missing.
No. Conclusions, materiality assessment and the opinion are yours alone. The assistant supplies the facts: what agrees, what does not, what is missing.
Will it work for internal audit?
Yes: the same sampling, reconciliation and working papers, only under your internal procedures rather than external standards.
Yes: the same sampling, reconciliation and working papers, only under your internal procedures rather than external standards.
We are a small audit firm, three people.
That is exactly where preparatory work eats most of the partners' time. One assistant for the firm is a sensible setup to start with.
That is exactly where preparatory work eats most of the partners' time. One assistant for the firm is a sensible setup to start with.
What it costs
Task review and configuration of one assistantfrom ₽12,000 (≈ $142)
An extra task beyond the basic fivefrom ₽3,000 (≈ $36)
Training for you or a member of stafffrom ₽5,000 (≈ $59)
Support and adjustments, per monthfrom ₽4,000 (≈ $47)
Build an assistant like this
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