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A five-layer “AI trust stack” helps auditors put AI to work while keeping professional judgment at the center.
The Disruptors
With Liz Farr
For CPA Trendlines
As AI takes on more audit work, David Marquis sees professional judgment becoming more valuable.
The Caseware CEO argues that the opportunity extends beyond faster document reviews and automated analysis. Firms can rethink how audits work while strengthening the consistency, accountability, and trust that clients and capital markets depend on.
In The Disruptors, Marquis explains why putting AI to work requires more than a powerful model — and why the profession’s human responsibilities remain central to its future.
“They’re not simply knowledge industries, they're actually workflow industries,” he says of audit and accounting.
Following those workflows consistently is how professionals deliver work that clients, regulators, and capital markets can rely on. AI creates an opportunity to redesign that work, “and not just do it faster, but also do it differently and do it better.”
