The PCAOB has not issued specific standards for artificial intelligence, but its 2024 amendments to AS 1105 and AS 2301 cover technology-assisted analysis. A July 2024 staff Spotlight noted that audit firms primarily use generative AI for administrative tasks and research rather than core audit procedures. In the 2023 inspection year, fewer than 7% of tools used by the six largest U.S. firms involved AI, blockchain, or robotic process automation. Meanwhile, 10-K filings mentioning artificial intelligence rose from 836 in 2021 to 3,271 in 2025, indicating growing relevance for auditors.
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