AI-first design
Most audit software adds AI to a human workflow. Avow is built the other way around.
Agents are the primary fieldworkers. The audit environment is built for them to work in. Licensed CPAs direct the work, challenge it, and sign it.
The difference
Bolting AI onto an old workflow speeds up the old workflow. It keeps the old limits.
A firm that samples because hours are scarce will still sample with better software. Avow was designed after that constraint fell away. When fieldwork no longer costs human hours, you stop asking which slice to test. You test the population.
What agents do
Read the evidence directly. Test all of it.
Read on-chain evidence at source
Agents verify positions and transactions against wallets, custodians, and exchanges directly, then reconcile them to your fund administrator's records.
Test the full population
Agents are built to test every transaction in the period, not a sample. Sampling was a concession to scarce hours, not a virtue of the method.
Trace every flow
Every flow is traced across venues and matched to the records on both sides. Exceptions surface with the evidence attached, not as a line in a memo.
Work on the record
Every step an agent takes is logged in the audit file. Reviewers see the full trail, not a summary of it.
Verification before signature
Every conclusion is challenged before a CPA sees it. Then the CPA challenges it again.
Agent work is reviewed by a separate verifying agent whose only job is to find fault with it. What survives goes to a licensed CPA. Every conclusion is reviewed by a licensed CPA before signature.
Hard boundaries
What agents never do.
- Agents never sign. The signature belongs to a licensed CPA, by law and by design.
- Agents never own a judgment call. Materiality, estimates, and conclusions rest with the CPA.
- Agents never change scope. Scope changes are agreed with you in writing.
- Agents never hold private keys or transfer authority. Access is read-only and encrypted.
AI agents do the fieldwork. Licensed CPAs own the judgment.