Coffee Break PD

This podcast, based on the work of Gregory P. Shields, CPA, CA and published by ThinkTWENTY20, explores the evolving relationship between artificial intelligence and the auditing profession. It examines contrasting expert views on whether AI will soon, eventually, or never fully replace human auditors, and unpacks the technological, regulatory, and ethical challenges that must be addressed. While AI tools are advancing rapidly, the podcast emphasizes that auditing's complex judgment calls, regulatory frameworks, and data quality concerns mean human expertise will remain essential for the foreseeable future. It also outlines the critical need for auditors to upskill and adapt as AI becomes an increasingly powerful partner in the audit process.