日本語 
Sapeet and Gyosei Audit Corporation have jointly developed Review AI, a system designed to help auditors review audit working papers and improve the quality of their work. The launch marks the second phase of their collaboration on AI-powered audit support, following the development of an analysis AI in 2025.
Review AI checks audit documents against Gyosei Audit Corporation’s review criteria, which draw on auditing standards and practical experience. It notes what is missing and what should be changed, while including the evidence, sources, and actions needed to support conclusions. The auditor will make the final call based on the findings.
This will help streamline repeat review work and free up senior auditors’ time to work on critical audit decision-making. Its feedback may also help auditors strengthen their judgment and develop their skills.
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The solution combines Gyosei Audit Corporation’s auditing expertise with Sapeet’s Expert AI technology. It uses Amazon Web Services’ Amazon Bedrock AgentCore platform, supporting controlled development and ongoing improvements while handling confidential audit data.
Trial use with actual audit documents is scheduled to begin in September 2026 among Gyosei Audit Corporation’s auditors.
They will also create an Audit Knowledge Database for recording accounting standards, audit guidance, and the organizations’ professional judgment. New tools will facilitate a conversational AI for talking about accounting matters and an interpretation AI for explaining financial trends in everyday language. Ultimately, the goal is to develop an audit platform powered by AI that captures organizations’ insights and leverages this information over time.
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