Sample testing
Accountant · Auditor
“Sample testing” (Accountant) is being replaced by AI: it entered in 2019 and is projected to be largely replaced by 2027.
AI enters
2019
Largely replaced
2027
Replacement progress
88%
Technology / key factor
Full-population auditing
What this task is
Auditors pick samples from large sets of transactions and check each one against vouchers and source documents, using the results to judge whether the overall books are reliable.
How AI replaces it
Since 2019, data analytics tools let auditors test every transaction instead of relying on samples. As system integration and AI document reading mature, manual sample testing should be largely replaced by around 2027.
What stays human
Auditors focus on investigating the exceptions surfaced by full-population testing, tracing their causes back to source, and judging how much they affect the overall audit conclusion.