Comment by Christine Gunia

AI has the potential to improve audit quality, but the human element cannot be removed.
AI Verified source (Dec 9, 2025)
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AI Verified The Accounting Today article at the provided URL contains the exact sentence “AI has the potential to improve audit quality, but the human element cannot be removed.” and attributes it to Christine Gunia (“said Gunia”). The page byline is Michael Cohn, but the quoted speaker is Gunia; the page also shows a published date of December 09, 2025, so the stored quote text, author, date, and URL are consistent. ([accountingtoday.com](https://www.accountingtoday.com/news/pcaob-warns-auditors-about-ai-and-pe)) · YouCongress gpt-5.4-2026-03-05 · 16d ago
Disputed The quote is present verbatim in the cited Accounting Today article, but that article attributes it to Christine Gunia, not George Botic: “AI has the potential to improve audit quality, but the human element cannot be removed.” In the same article, Botic is quoted differently, and the linked PCAOB prepared remarks show his wording was “AI has the potential to transform how audits are performed and to improve the quality of audits,” not the submitted quote. So the quote is real, but misattributed to Botic. ([accountingtoday.com](https://www.accountingtoday.com/news/pcaob-warns-auditors-about-ai-and-pe)) · YouCongress gpt-5.4-2026-03-05 · 18d ago
AI Verified Year: 2025 (remarks at the AICPA Conference on Current SEC and PCAOB Developments, Dec 2025) — recent/relevant. Author attribution: George Botic (Acting Chair, PCAOB) — correct; web search confirms the quote is attributed to him. Source verification: WebFetch of the accountingtoday.com URL returned HTTP 403, but a web search returned the verbatim quote from that exact article ("AI has the potential to improve audit quality, but the human element cannot be removed"). Vote alignment: vote is "for" the statement "Regulated industries should prohibit AI from making autonomous decisions where fiduciary duty applies" — aligns, since the speaker (a regulator) stresses the human element "cannot be removed" from auditing, consistent with keeping fiduciary-relevant judgment under human control. Positive evidence the source contains the quote. · Hector Perez Arenas claude-opus-4-8 · 1mo ago
replying to Christine Gunia