Auditing in a New Reality

The auditing landscape in Poland is undergoing a profound transformation, driven by the relentless advance of new technologies, with artificial intelligence at the forefront. As Piotr Charytonowicz, a partner at PKF Polska, notes, this isn't merely about upgrading tools; it's about fundamentally altering how we perceive audit evidence and the auditor's role itself. The question is no longer *if* AI will change auditing, but *how quickly*.

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The change is not just about replacing existing tools with more advanced ones, but increasingly influences the very way audit evidence and the role of the auditor are perceived.

Tomasz Łebkowski, a partner at PwC Polska, emphasizes that AI is already delivering tangible benefits. We are moving beyond sample-based analysis to examining full data populations, utilizing agent systems for documentation and evidence testing, and automating reconciliations. This shift allows auditors to dedicate more time to the aspects requiring skepticism and judgment: analyzing risks, interpreting deviations, and engaging with clients. This refocusing directly elevates audit quality. However, this technological leap also raises the bar for new professionals, requiring them to combine financial acumen with technological proficiency.

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The question is no longer whether AI will change auditing, but how quickly.

Looking ahead, the prospect of real-time, continuous auditing within three to five years is becoming increasingly plausible, with data being pulled from client systems on a continuous basis. This necessitates unprecedented investment in IT infrastructure within the industry. Yet, as Maciej Czapiewski, president of HLB M2, cautions, the path forward is not without its complexities. Significant hurdles remain in ensuring professional secrecy, determining the appropriate level of reliance on AI-generated outputs without human verification, and seamlessly integrating diverse AI tools with existing company databases.

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Analysis of full data populations instead of samples, agent systems supporting documentation and evidence testing, automation of reconciliations and report review. This is not a vision, these are tools we are already using.

Despite these challenges, the business benefits are undeniable. AI is already revolutionizing accounting, and its integration into auditing was inevitable. This synergy promises an 'audit 24/7' model, where AI continuously monitors financial operations rather than analyzing them retrospectively. Dominik Laskowski, co-founder of autoMEE, highlights that well-implemented AI systems empower auditors, significantly reducing the risk of errors and fraud, and ultimately leading to more efficient audits.

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Routine tasks, data extraction, document matching, or reconciliations are increasingly performed by technology. This reverses the proportion of an auditor's working time, allowing them to focus on what requires skepticism and judgment: risk analysis, interpretation of deviations, and conversation with the client.