Copyright

Substantiate, Don’t Assume
Why the Auditor’s Opinion Matters More Than Ever in the Age of AI

Book content is licensed under Creative Commons Attribution 4.0 International (CC BY 4.0 International). Original code examples and accompanying software are licensed under the MIT License.

These grants cover material the author has authority to license. Separately credited third-party material retains its stated terms. Give appropriate credit, link the content licence and indicate changes; retain the MIT notice when reusing code.

Published by Michael Borck
Perth, Western Australia

ISBN: (to be assigned)

AI disclosure: AI tools supported drafting and revision. The author is responsible for reviewing and approving the published work. Case records and unattributed audit vignettes are fictional teaching examples, not evidence of actual client engagements.

Case edition: SDA-2026.1, revised September 2026. The worked engagement has an evidence cutoff of 30 June 2026. This edition has not yet been published through KDP.

Companion website: https://michael-borck.github.io/substantiate-dont-assume
Source: https://github.com/michael-borck/substantiate-dont-assume

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