LAB26-02. Beyond Vouching: How Agentic AI is Reshaping Audit Planning, Risk Assessment, and Client Insight, presented by Mindbridge

Agentic AI is rapidly entering professional services, but most audit conversations still focus on narrow use cases, such as documentation review and task automation. This session gives CPAs a practical introduction to agentic AI, how it differs from traditional AI and rules-based automation, and why that distinction matters in an audit context.

Attendees will explore how agentic AI supports broader audit objectives across the engagement lifecycle — from planning and risk assessment to identifying unusual transactions and shaping more focused audit findings. The session also examines how these capabilities help auditors move beyond efficiency gains toward deeper business understanding, stronger risk-based judgment, and greater client value.

Learning Objectives:

• Distinguish agentic AI from traditional AI, rules-based automation, and narrow generative AI use cases.
• Recognize how agentic AI supports audit activities beyond vouching, including planning, risk assessment, and targeted audit findings.
• Identify practical AI applications that enhance client business understanding, focus auditor inquiries, and support value creation while maintaining professional judgment.
• Recognize key considerations, limitations, and safeguards when applying agentic AI in an audit methodology context.