What the document covers
The October 2026 guidance addresses both auditors' own AI tools and information prepared with AI. It focuses on practical judgement when assessing technology-assisted work.
Specific requirements and implications
The October 2026 guidance addresses both auditors' own tools and client information prepared with AI. It warns against invented references, distorted evidence and selecting outputs to justify a preferred conclusion. Auditors should test whether outputs are complete and accurate, examine underlying sources where appropriate and explain the basis for their conclusions. Automation does not reduce integrity obligations or justify presenting machine-generated work as procedures that were never performed.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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