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Storyboard Text

  • Skluzavka: 1
  • The AI has identified multiple data anomalies related to revenue and inventory. These should be our key high-risk areas forthis year’s audit.
  • PMC AI Audit Platform｜IdentifiedAnomalies｜High-Risk Items: Revenue Inventory
  • The AI platform flags revenue and inventory anomalies for auditor review. Core audit principle: AI alerts are only data references and require manual judgement and evidence verification to avoidover-reliance on audit technology.
  • Skluzavka: 2
  • PMC AI Audit Platform｜Flagged Anomalies: Revenue, Inventory
  • Our revenue growth this year mainly comes fromnew customer orders, and inventory impairment calculations rely on management’sforecast of future market demand.
  • Based on the potential risk areas flagged by AI,the audit team interviews the client’s Finance ESG Officer to understand revenue recognition policies and management forecasts for inventory impairment, identifying audit evidence to be collected in subsequent work.
  • Skluzavka: 3
  • PMC AI Audit Platform｜Assertion-Level Risk AssessmentRevenue: Occurrence / Cut-offInventory: Existence / Valuation Allocation AI risk alerts → Management incentives → ERP data reliability → Further audit procedures
  • For revenue, we focus on occurrence and cut-off;for inventory, we focus on existence and valuation and allocation. AI-flagge danomalies help us focus attention on higher-risk areas and prioritise key auditareas, but they cannot replace our judgement at the assertion level.
  • For revenue, we focus on occurrence and cut-off; for inventory, we focus on existence and valuation and allocation. AI-flagged anomalies help us focus attention on higher-risk areas and prioritise key audit areas, but they cannot replace our judgement at the assertion level.
  • Building on V10’s review, the audit team uses AI risk alerts to assess revenue (occurrence, cut‑off) and inventory (existence,valuation allocation) assertions. Considering management performance incentives and ERP data reliability, the team designs further audit procedures.
  • Skluzavka: 0
  • The AI platform flags revenue and inventoryanomalies for auditor review. Core audit principle: AI alerts are only datareferences and require manual judgement and evidence verification to avoidover-reliance on audit technology.