Materiality
Materiality is web-based AI audit software for small and mid-sized CPA firms.
What Materiality is
Materiality is web-based AI audit software for small and mid-sized CPA firms. It combines engagement collection, planning, fieldwork analysis, and reporting in one system. During planning, it drafts risk, scope, and materiality for CPA approval with rationale. Fieldwork includes tick-and-tie analysis and journal-entry scoring, followed by professional review. Findings can record condition, criteria, cause, effect, and an AU-C reference, with evidence available for review, modification, or dismissal with rationale. The system also drafts an opinion and workpapers; a CPA’s final sign-off completes the engagement. Every AI output remains a draft, and the licensed professional owns each judgment and signs off at each gate. Materiality describes OneDrive-native tenant isolation, engagement-scoped row-level security, and an append-only audit trail capturing decisions, sign-offs, and evidence. Pricing is available on request.
Good
- Combines collection, planning, analysis, and reporting
- AI drafts remain under CPA control
- Includes tick-and-tie and journal-entry analysis
- Captures evidence in an append-only audit trail
- Engagement-scoped row-level security
Watch out
- Pricing is available only on request
- AI does not sign off on engagements
- Web deployment only
Who it suits
It is intended for small and mid-sized CPA firms wanting collection, review, evidence, and reporting workflows in a web application. It suits firms requiring CPA approval at each audit gate.
Verdict
Materiality organizes audit work while keeping professional judgment and sign-off with the CPA. Its evidence, review, and audit-trail features are clearly defined, though buyers must request pricing and use the web deployment model.
The facts
Each one read from Materiality's own pages, with the date it was checked.
What it does
- Access control
- The site describes access as row-level security scoped to each engagement.checked 9 Oct 2026
- Access controls
- The site describes access as row-level security scoped to engagements.checked 9 Oct 2026
- AI role
- AI prepares drafts for CPA review, while the licensed professional makes and owns each judgment and signs off at each gate.checked 9 Oct 2026
- Audit trail
- The site says decisions, sign-offs, and supporting evidence are captured as work happens in an append-only, peer-review-ready audit trail.checked 9 Oct 2026
- Availability
- The site says onboarding is selective and firms can request a working session.checked 9 Oct 2026
- CPA oversight
- Every AI output is a draft for CPA review; the licensed professional owns each judgment and the system does not sign off.checked 9 Oct 2026
- Fieldwork
- Fieldwork analysis includes tick and tie and journal-entry scoring, followed by CPA review of findings.checked 9 Oct 2026
- File custody
- The site describes file custody as OneDrive-native tenant isolation.checked 9 Oct 2026
- Findings
- Findings use condition, criteria, cause, effect, and AU-C reference fields, with supporting evidence available and CPA review, modification, or dismissal with rationale.checked 9 Oct 2026
- Product
- Materiality describes itself as AI-native audit software for small and mid-sized CPA firms.checked 9 Oct 2026
- Reporting
- The system drafts an opinion and workpapers, with final CPA sign-off to complete the engagement.checked 9 Oct 2026
- Workflow
- It brings engagement collection, planning, analysis, and reporting into one system.checked 9 Oct 2026
Money
- Planning
- The planning draft covers risk, scope, and materiality and requires CPA sign-off with rationale.checked 9 Oct 2026
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