AICPA issues practice aid on using AI in financial statement audits

Oct 13, 2026 · Issue 11 · 7 sources, 7 articles

The AICPA published a practice aid on October 13 for auditors on using AI in financial statement audits. The document gives guidance on AI-assisted auditing.

Who is affected and how

accountant

Before using an AI tool in audit work, compare your process with the AICPA practice aid.

chief financial officer

Expect your auditor to use AI, and ask about controls.

Narrative: The accountant is responsible for professional judgment

Sources

• AICPA Practice Aid Provides Guidance to Auditors on AI Use in Financial Statement Auditscpa practice advisor · Oct 13, 2026
• AI and the audit: AICPA publishes practice aid to assist auditorsjournalofaccountancy.com · Oct 13, 2026
• AICPA Releases 51-page Practice Aid On AI Risks In Financial Auditsreturnonai.ai · Oct 13, 2026
• AICPA releases practice guide for auditors dealing with AI - Accounting Todayaccountingtoday.com · Oct 14, 2026
• AICPA issues two-part AI guidance for financial auditorscfotech.news · Oct 14, 2026
• AICPA issues guidance for AI-assisted auditingcfo dive · Oct 13, 2026
• AICPA issues guidance for AI-assisted auditing | CFO Divecfodive.com · Oct 13, 2026

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