Give the agent the population. Get back a completed test.
Substantive Testing Agents execute the repetitive work behind detail testing — ingesting and reconciling the population, developing the sample, requesting support, vouching selections, evaluating exceptions and documenting the conclusion.
Revenue agent
FY26_Revenue_GL.xlsxPlaying: Population reconciled · sample built → Evidence matched → Exception · expansion proposed
Hours moving evidence through a test
Automate the repeatable.
Consistent methodology
Applied the same way on every engagement.
Evidence traceability
Population → selection → evidence → result.
Time on exceptions
Elevate the judgement.
In action
Substantive AI Agents in action.
Because they work directly with the PBC agents, testing doesn’t stop while your team waits for someone to download, organise and match client support.
Revenue agent
FY26_Revenue_GL.xlsxSpecialised agents for the areas you audit every day
- Cash
- Accounts receivable
- Accounts payable
- Search for unrecorded liabilities
- Fixed assets
- Debt & interest
- Revenue
- Operating expenses
The difference
The process today, and with Validate.
Traditional substantive testing
10 steps- 1Receive population
- 2Clean the spreadsheet
- 3Reconcile to TB
- 4Calculate sample size
- 5Identify significant items
- 6Make selections
- 7Create PBC requests
- 8Wait, download, match files
- 9Vouch every selection
- 10Document, evaluate exceptions, conclude
Validate
3 steps- 1Auditor provides population
- 2Substantive agent executes the test
- 3Auditor reviews exceptions · judgements · conclusion
Your team reviews the exceptions and approves.
The AI executes the test. Your auditor reviews the work, evaluates judgement areas and approves the conclusion.