We've all been there. It's 11 PM, you're staring at a draft audit report that's been through six revisions, and you're still not sure if you've caught everything. The disclosure checklists are scattered across multiple files, half the review notes are illegible, and tomorrow's deadline is looking more like a pipe dream than a reality.
The review and sign-off phase has always been the most stressful part of any audit. It's where everything comes together…or falls apart. But AI is changing this important phase from a frantic scramble into a confident, systematic process.
The “traditional” review process
Partners would print out massive binders, armed with red pens and caffeine, trying to catch every possible issue before signing off. Junior staff would frantically chase down last-minute questions, often leading to discoveries that should have been caught weeks earlier.
Even with all that effort, you'd still lie awake wondering if you missed something important. Did all the risk areas get properly addressed? Are the disclosures consistent with the findings? Does everything actually make sense to someone who wasn't knee-deep in the fieldwork?
