There is a version of the "AI in audit" conversations that claims AI is replacing practitioners and the profession is being disrupted overnight. Former AICPA Auditing Standards Board member Jeff Rapaglia reframes the AI hype: stop worrying about falling behind, and start worrying about over-relying on automated tools.
Jeff joins Steve Soter and Alyssa Zucker to reframe the real threat of automation bias, and blindly trusting automated tools while failing to challenge the results. He breaks down why automated platforms taking over routine processing actually elevates human skepticism, making auditor judgment the most vital asset in the room.
In this episode:
- Why automated platforms doing 80% of routine workflows makes the remaining 20% of human critical thinking essential
- Why regulators like the PCAOB will always demand auditors explain the "why" behind their testing, whether using Excel or an AI model
- Why you should stop worrying about being left behind and start worrying about accepting unchecked AI outputs
- Why young auditors starting out in an AI-native environment have a structural edge over legacy habits
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