Může AI autonomně auditovat a certifikovat účetní závěrky veřejně obchodované společnosti pomocí AI k odhalování podvodů a porušení povinností v reálném čase ?

Finanční auditing vyžaduje skepticismus, odborný úsudek a regulační dohled. Zatímco AI vyniká v detekci anomálií ve datových proudech, postrádá interpretační schopnosti, právní autoritu a etickou odpovědnost k certifikaci souladu společností či svědectví před regulátory.

Background

Financial auditing demands skepticism, professional judgment, and regulatory oversight. While AI excels at anomaly detection in data streams, it lacks the interpretive ability, legal authority, and ethical responsibility to certify corporate compliance or testify before regulators.

Current AI capabilities can assist in autonomously reviewing financial transactions, detecting anomalies, and flagging potential fraud or filing violations by analyzing large volumes of structured and unstructured data, including invoices, contracts, and communications. However, AI still lacks the authoritative judgment required to issue legally binding certifications or replace human auditors in attesting to financial statements, as regulatory frameworks mandate human oversight and accountability. Existing tools, such as AI-driven audit platforms from firms like PwC or Deloitte, enhance efficiency but are deployed as supplementary aids rather than autonomous certifiers. Real-time, fully autonomous certification remains unrealized due to unresolved challenges in explainability, regulatory compliance, and the need for auditor liability.

— Enriched May 10, 2026 · Source: Public Company Accounting Oversight Board (PCAOB)

While AI has made significant progress in auditing and financial analysis, it still cannot fully replace human auditors in autonomously auditing and certifying the financial statements of a publicly traded company. Current AI systems can assist in identifying potential risks and anomalies, but they lack the nuanced understanding and professional judgment required to detect complex fraud schemes and filing violations. The current state of the art in AI auditing involves using machine learning models to analyze financial data and identify potential issues, but human oversight and review are still necessary to ensure accuracy and compliance. AI systems are not yet capable of providing the level of assurance and certification required for publicly traded companies.

— Status checked on May 10, 2026.