The Book
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You Can't Blame the Tool
When AI helps prepare audit or tax work, who answers for it? Audit regulators in Canada and the Netherlands, the IRS, the US securities regulator and a European accountancy body have written about AI and technology tools. The answer is older than the tools.
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The Trail Behind AI-Prepared Work
What should be shown about AI use? A court, two audit regulators and a data protection authority each say something about it, in different settings: court documents, audit files, and the compliance papers for AI products.