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Review Is the New Prepare: The Auditor's Job in an Agent-First World
Grant Thornton Advisors Partners with Fieldguide to Power Next-Generation Risk and Controls Services with Agentic AI
eGuide: How AI Can Help with the Talent Crisis
The AI Maturity Framework lays out six levels of AI autonomy to help firms expand capacity without adding headcount, improve quality, and free practitioners to focus on higher-value client services.
New proprietary research from Fieldguide reveals why firms see measurable AI benefits yet remain stuck in pilot mode, and what it will take to scale.
The firms leading the next decade of audit and advisory won't be the ones that wrote the most code.
Source-traced agent output changes audit workpaper review, shifting the desk from reconstructing provenance to judging conclusions. See what a defensible workpaper contains.
The PCI AoC is what acquirers act on. Learn what it proves, who reads it, and where QSA firms lose margin in the reconciliation grind.
Saying a human reviews AI output costs nothing. Actually doing it requires tracing evidence, rejecting conclusions, and documenting every judgment call.
Agentic AI moves status tracking to Field Agents, making audit managers the control layer directing exceptions, checkpoints, and escalation.
No standard prescribes a performance materiality percentage. Learn why the percentage exists, how firms set it, and what that one number drives in fieldwork.
The audit career ladder still has the same rungs, but AI is rewriting what each one teaches and how auditors earn the climb. See how promotion criteria are shifting and what gets you ahead now.
PCAOB AI oversight is already active through inspections, even without AI-specific standards. See what QC 1000 means for tool governance and how inspection risk is landing on firms today.
Strong audit trail documentation separates a clean engagement from a reported deficiency. Learn what a defensible evidence chain requires, where trails break, and how to hold the record through archive.
Learn when a vendor becomes a subservice organization, how carve-out and inclusive methods differ, and how to make the right call before scoping locks in.
Learn how inherent, control, and detection risk drive audit planning, what to do when assessments shift mid-engagement, and how full-population testing fits in.
Tolerable misstatement drives audit sample size, not population size. Learn what AS 2315 requires and where sample size determinations fail inspection.
AI is taking over preparation work in audit. Here's what that means for senior associates, the skills that matter now, and what the role looks like next.
Task automation speeds up steps. Long-running agents carry work across days with persistent memory, governed autonomy, and drift monitoring. Here's the difference.
No PCAOB AI standard exists yet. Here's how existing standards apply to AI-assisted audits and what a defensible workpaper trail looks like.
One term, three legal obligations. Learn how federal PIAs, GDPR DPIAs, and state data protection assessments differ before you scope the next engagement.
Top 500 firms choose the Fieldguide platform and AI. Learn how Fieldguide can help your firm.
