Audit practices are racing to adopt AI, as an industry eager to innovate; however, firms face concerns around structural, operational and workforce challenges when it comes to this technology. To better understand how firms are using technology and AI in audit, data was collected from audit leaders at U.S. professional services firms ahead of the HLB North America Advisory, Tax and Audit Conference. The December 2025 survey results reveal a shift in focus for the profession, moving beyond adoption toward ensuring technology delivers results through better alignment of tools, processes and people.

WHERE AUDIT FIRMS ARE FOCUSING THEIR TECHNOLOGY INVESTMENTS

Audit leaders identified a range of technologies currently in use or under evaluation as they move toward more integrated, data-driven audit models. Key focus areas include:

Audit methodology and workpaper platforms: Firms continue to prioritize audit methodology and workpaper management systems that improve consistency, documentation quality and compliance. 

Data analytics and visualization: Analytics tools are allowing audit teams to analyze full populations rather than rely solely on sampling. Visualization capabilities help teams interpret results more efficiently and communicate insights more clearly to business leaders.

PBC and workflow management tools: Client request management, audit workflow trackers and project management platforms are being adopted to improve collaboration, reduce delays and enhance transparency for both audit teams and clients.

Document management and automation: AI-ready permanent file storage, audit documentation tracking and automated confirmations remain priorities as firms look to reduce manual effort, improve version control and make information querying more efficient.

Financial statement preparation and proofing: Automation tools that support financial statement drafting and review are gaining traction as firms streamline downstream audit processes.

THE EXPANDING ROLE OF AI IN AUDIT PRACTICES

AI is not a standalone solution but rather an element of audit innovations. Survey responses indicated that AI is being applied across several functional areas, including research (100% of respondents), communication (85%), documentation support (85%) and data analysis (81%).

Eighty-seven percent of surveyed audit leaders noted that their firm is formalizing or has formalized AI governance through the development of companywide AI policies and guidelines. While AI adoption is accelerating, firms appear to be approaching implementation deliberately, balancing efficiency gains with professional judgment and regulatory considerations.

TOP TECHNOLOGY PRIORITIES FOR THE NEXT 12 TO 24 MONTHS

Looking ahead, audit leaders identified several priorities that will shape technology roadmaps in the near term:

  • Enhancing training and change management to support adoption (85% of respondents)
  • Improving audit workflow visibility and accountability (62%)
  • Expanding the use of data analytics across more engagements (54%)
  • Leveraging automation across systems and processes for greater optimization (54%)
  • Reducing system fragmentation through better integration or platform consolidation (31%)

Knowing that these are key areas for the next two years hints that firms are focused on making existing investments work better together and empowering the people who use the tools to be knowledgeable in utilizing the technology.

PERSISTENT CHALLENGES HOLDING FIRMS BACK

Despite strong momentum and widespread use of AI across audit practices, the survey surfaced recurring pain points that continue to slow progress.

Fragmented technology stacks: Disconnected systems and legacy platforms create inefficiencies, duplicate work and inconsistent client experiences. Some firms (35% of respondents) struggle to integrate new tools into existing environments.

Data access and extraction challenges: Firms cited (23%) difficulties obtaining timely, complete and usable client data due to inconsistent systems, limited client data readiness and varying levels of access permissions. These constraints can slow audit timelines, limit the effectiveness of data analytics and reduce the potential benefits of AI-enabled tools, creating the need for improved data accessibility and standardized extraction processes.

Adoption and change management: Technology success remains closely tied to people (15% of respondents stated leaning curves and adoption limitations are holding their audit teams back). Without clear ownership, consistent training and strong communication, even well-chosen tools fail to deliver expected returns.

WHAT SUCCESSFUL FIRMS ARE DOING DIFFERENTLY

Insight from the survey points to several best practices that distinguish more effective technology implementations:

  • Establishing clear leadership and ownership for each technology
  • Adopting governance over technology
  • Aligning AI initiatives with defined business goals
  • Piloting solutions and investing in training before firmwide rollout of new tools
  • Continued communication around existing AI tools and expectations for audit team members

A PEOPLE-FIRST APPROACH TO AUDIT INNOVATION

While AI is reshaping audit capabilities, sustainable progress depends on governance, training and culture. Firms that treat technology as a strategic advantage, supported by clear processes and empowered teams, are better positioned to realize long-term value.

As audit practices continue to adopt technology-driven efficiencies, the next chapter of innovation will be defined by how effectively firms align technology with people and purpose. Learn more by talking to GHJ’s Audit and Assurance Practice.

 

GHJ conducted this survey prior to the HLB North America Advisory, Tax and Audit Conference, surveying 13 audit leaders at large accounting firms across the U.S. with membership in HLB.