Audit partners rate client AI governance as early stage

Nearly 90 percent of audit partners surveyed rated AI governance at their largest client as developing or early stage, reported by Michael Cohn at Accounting Today. The figure comes from the Center for Audit Quality's Audit Partner Pulse Survey, released July 15. Partners placed technology disruption and AI-related competitive pressure among the top risks facing the companies they audit. Sentiment toward the United States economy was roughly flat against the fall 2025 reading, with neutral and cautiously optimistic responses dominating. Amy O'Connor, vice president of public affairs at the CAQ, described this edition as a shift from holding steady toward moving forward with greater intent. The CAQ runs the survey periodically. It records partner opinion, not audited data.