Community insight report for audit managers & directors
Community insight report for audit managers & directors
Community insight report for audit managers & directors
Audit Season 2026:
What Leaders Are Seeing & Emerging AI Practices
Audit Season 2026:
What Leaders Are Seeing & Emerging AI Practices
Audit Season 2026:
What Leaders Are Seeing & Emerging AI Practices
Across firms, leaders shared the same trend:
Across firms, leaders shared the same trend:
Across firms, leaders shared the same trend:
Audit season is tighter, documentation is heavier and engagement margins are under pressure.
Audit season is tighter, documentation is heavier and engagement margins are under pressure.
Audit season is tighter, documentation is heavier and engagement margins are under pressure.
This report summarizes the operational metrics, bottlenecks, and AI practices firms are using to protect margins while maintaining quality.
This report summarizes the operational metrics, bottlenecks, and AI practices firms are using to protect margins while maintaining quality.
This report summarizes the operational metrics, bottlenecks, and AI practices firms are using to protect margins while maintaining quality.
Exclusive Offer
AI x Audit Season 2026 Program
We are opening a limited program for audit leaders: secure, audit-ready automation for faster engagement closing, and a free trial period for your team to test it.
Sampling & selection
Evidence summarisation
Standards & policy answers
Audit testing documentation
Exclusive Offer
AI x Audit Season 2026 Program
We are opening a limited program for audit leaders: secure, audit-ready automation for faster engagement closing, and a free trial period for your team to test it.
Sampling & selection
Evidence summarisation
Standards & policy answers
Audit testing documentation
Exclusive Offer
AI x Audit Season 2026 Program
We are opening a limited program for audit leaders: secure, audit-ready automation for faster engagement closing, and a free trial period for your team to test it.
Sampling & selection
Evidence summarisation
Standards & policy answers
Audit testing documentation
Key Metrics
Key Metrics
Key Metrics
Key Metrics From 2025 Season
Key Metrics From 2025 Season
Key Metrics From 2025 Season
Collected from audit firm leads & partners within our community
Collected from audit firm leads & partners within our community
Collected from audit firm leads & partners within our community
65%
Say documentation & drafting is the main driver of overruns
65%
Say documentation & drafting is the main driver of overruns
65%
Say documentation & drafting is the main driver of overruns
53%
Say evidence preparation & formatting slows delivery
53%
Say evidence preparation & formatting slows delivery
53%
Say evidence preparation & formatting slows delivery
35%
Say manager rework (rewriting instead of reviewing) is a major margin leak
35%
Say manager rework (rewriting instead of reviewing) is a major margin leak
35%
Say manager rework (rewriting instead of reviewing) is a major margin leak
41%
Say interpretation questions (standards, methodology, policies) consume much senior time
41%
Say interpretation questions (standards, methodology, policies) consume much senior time
41%
Say interpretation questions (standards, methodology, policies) consume much senior time
Top challenging trends leaders saw:
Engagements slip not on testing, but on making work review-ready
Juniors produce volume, managers are absorbing complexity
Review cycles stretch because drafts lack clarity, structure, or defensible logic
Top challenging trends leaders saw:
Engagements slip not on testing, but on making work review-ready
Juniors produce volume, managers are absorbing complexity
Review cycles stretch because drafts lack clarity, structure, or defensible logic
Top challenging trends leaders saw:
Engagements slip not on testing, but on making work review-ready
Juniors produce volume, managers are absorbing complexity
Review cycles stretch because drafts lack clarity, structure, or defensible logic
AI Adoption Reality
AI Adoption Reality
AI Adoption Reality
Only 20% of firms have an approved AI tool for audit work
Only 20% of firms have an approved AI tool for audit work
Only 20% of firms have an approved AI tool for audit work
48% of juniors admit using public AI tools informally
48% of juniors admit using public AI tools informally
48% of juniors admit using public AI tools informally
73% of interviewed partners are looking to pilot AI in 2026
73% of interviewed partners are looking to pilot AI in 2026
73% of interviewed partners are looking to pilot AI in 2026
We asked why firms have not adopted AI
We asked why firms have not adopted AI
We asked why firms have not adopted AI
Top feedback:
AI tools were not audit-specific
Outputs were not reliable or defensible
No citations or clear reasoning
Security & confidentiality concerns
“We tried a few tools. Some were nice, but we still didn’t find a usable audit specific AI tool.” - Audit Lead, UAE Firm
Non-adoption is not resistance — it’s dissatisfaction with available solutions.
Top feedback:
AI tools were not audit-specific
Outputs were not reliable or defensible
No citations or clear reasoning
Security & confidentiality concerns
“We tried a few tools. Some were nice, but we still didn’t find a usable audit specific AI tool.” - Audit Lead, UAE Firm
Non-adoption is not resistance — it’s dissatisfaction with available solutions.
Top feedback:
AI tools were not audit-specific
Outputs were not reliable or defensible
No citations or clear reasoning
Security & confidentiality concerns
“We tried a few tools. Some were nice, but we still didn’t find a usable audit specific AI tool.” - Audit Lead, UAE Firm
Non-adoption is not resistance — it’s dissatisfaction with available solutions.
What Leaders That Implemented AI Actually See
What Leaders That Implemented AI Actually See
What Leaders That Implemented AI Actually See
These insights are collected in collaboration with Lumind, our trusted audit AI solution, based on inputs from firms piloting controlled AI.
These insights are collected in collaboration with Lumind, our trusted audit AI solution, based on inputs from firms piloting controlled AI.
X
X
Observed impact:
35–40% reduction in time spent on drafting standard audit documentation
50–60% faster preparation of planning, walkthrough, and testing.
Meaningful reduction in manager rework due to clearer first drafts
Fewer junior escalations
Most used AI Automations features:
Sampling logic & documentation support
Revenue and sales analysis summaries
Evidence collection, testing, and drafting working papers
Observed impact:
35–40% reduction in time spent on drafting standard audit documentation
50–60% faster preparation of planning, walkthrough, and testing.
Meaningful reduction in manager rework due to clearer first drafts
Fewer junior escalations
Most used AI Automations features:
Sampling logic & documentation support
Revenue and sales analysis summaries
Evidence collection, testing, and drafting working papers
Observed impact:
35–40% reduction in time spent on drafting standard audit documentation
50–60% faster preparation of planning, walkthrough, and testing.
Meaningful reduction in manager rework due to clearer first drafts
Fewer junior escalations
Most used AI Automations features:
Sampling logic & documentation support
Revenue and sales analysis summaries
Evidence collection, testing, and drafting working papers
Exclusive Offer
To support firms ahead of Audit Season 2026, AI LeapMakers and Lumind are launching a limited program, exclusive for audit managers and partners in the Community.
What the program offers
Direct access to AI audit Automations
Three-month Trial (no initial budget approval required)
This program is intended as a low-friction entry point to introduce AI safely into audit operations.
Deliver audits faster. Increase margins. Stay compliant.
Deliver audits faster. Increase margins. Stay compliant.
Exclusive Offer
To support firms ahead of Audit Season 2026, AI LeapMakers and Lumind are launching a limited program, exclusive for audit managers and partners in the Community.
What the program offers
Direct access to AI audit Automations
Three-month Trial (no initial budget approval required)
This program is intended as a low-friction entry point to introduce AI safely into audit operations.
Deliver audits faster. Increase margins. Stay compliant.
Deliver audits faster. Increase margins. Stay compliant.
Exclusive Offer
To support firms ahead of Audit Season 2026, AI LeapMakers and Lumind are launching a limited program, exclusive for audit managers and partners in the Community.
What the program offers
Direct access to AI audit Automations
Three-month Trial (no initial budget approval required)
This program is intended as a low-friction entry point to introduce AI safely into audit operations.
Deliver audits faster. Increase margins. Stay compliant.
Deliver audits faster. Increase margins. Stay compliant.