Four CPA firms describe how they use AI in audit work

The Journal of Accountancy interviewed four firms, from 11 to more than 1,800 staff, on how AI fits into their audits. Wells CPA says AI reviews client documents for risk planning in two or three hours where a midlevel staff member might take a week, and acts as a mandatory first reviewer of working papers; The Bonadio Group uses AI for footing and tie-outs that could take two to three days by hand, and PKF O'Connor Davies built an agent that formats client general ledgers. On data security, Wells runs on Thomson Reuters CoCounsel and bars staff from ChatGPT over client confidentiality, while Smith + Howard uses an enterprise version of Claude. Leaders at all four firms stress that human judgment stays central, and Wells says junior staff must think a risk through rather than accept it because AI flagged it.