Cici Liu

CPA · Houston, Texas

White papers on audit standards, agentic AI and financial reporting — written for practitioners, standard setters, and the people teaching the next cohort of auditors.

Documentation should let an experienced auditor with no previous connection follow the work, the evidence, and the conclusions.

The requirement of AS 1215, paraphrased
Ref Paper Date
WP-02

How to Implement Agentic AI in Audit

Where agentic AI actually sits in audit today, why the lag is the correct response, and the six design rules that should govern implementation.

PCAOB · agentic AI · implementation · QC 1000

 July 2026 WP-01

Design Document: Agentic AI in the Audit

How a firm should design, validate, deploy and monitor agentic AI in financial statement audits so the work survives quality control inspection.

PCAOB · agentic AI · audit documentation · QC 1000

 July 2026
2 papers ✓ footed