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

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

Attendees will explore how agentic AI is supporting broader audit objectives across the entire 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:

• Define agentic AI to distinguish it from traditional AI, rules-based automation, and narrow generative AI use cases.
• Explain how agentic AI supports audit activities beyond vouching, including planning, risk assessment, and the development of targeted audit findings.
• Identify practical AI applications to enhance client business understanding, focus auditor inquiries, and improve value creation while maintaining professional judgment.
• Evaluate key considerations, limitations, and safeguards when applying agentic AI in an audit methodology context.