An instructive failure
A publicly reported Australian government report refund in 2025 exposed the cost of AI-generated references that were not adequately checked. A persuasive-looking deliverable is not evidence that its sources or conclusions were verified.
The workpaper has to explain the work
When AI contributes to research, tax advice or audit work, the firm should be able to reconstruct its contribution, source checks, reviewer judgment and final conclusion. The professional responsibility remains with the people signing the work.
Apply the same standard internally
Advisors cannot credibly demand attributable AI oversight from clients while relying on an opaque process themselves. Controls and review records should follow each consequential output through to delivery.
Deloitte Australia / DEWR report refund (October 2025) · audit documentation principles · ISO/IEC 42006 · EU AI Act Articles 12 and 14