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Introducing Field Orchestrator: The Intelligence Layer for Financial Audit.

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Introducing Field Orchestrator: The Intelligence Layer for Financial Audit.

Learn More

Substantive Testing

Test procedures run end-to-end, with a pause for practitioner judgment at every defined checkpoint.

Substantive Testing

  • More room for judgment

    Field Auditor executes the testing workflow, population through workpaper.

  • Methodology-aligned execution

    Every test executes the same way across the entire engagement portfolio.

  • Verifiable results

    Testing results tie back to client documentation and agent reasoning.

  • Scale with confidence

    Run more tests across more engagements with full quality and control.

Substantive testing at work

  • Population and Sampling

    Agents analyze the population, apply sampling criteria, and generate a sample for practitioner approval.

  • Evidence Extraction and Evaluation

    Agents extract data from client evidence, evaluate it against test criteria, and summarize results with exceptions flagged.

  • Exception Handling and Escalation

    Exceptions are flagged, documented, and escalated to practitioners with full context for review and resolution.

  • Workpaper Documentation

    Agents summarize client inputs, testing procedures, and final results into a clean, consistent workpaper.

Audit-grade performance

  • <1%

    Margin of error on results, measured against manual testing

  • Zero

    PCAOB comment forms on first Fieldguide inspection

  • 50%+

    Improvement in engagement realization

Every test procedure run and verified, at scale. See how Field Agents handle substantive testing across the full engagement.

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What practitioners are saying

  • Avani Desai
    “Fieldguide AI has completely transformed the way we deliver services at Schellman, and the launch of Field Agents is a game-changer for the CPA profession.”

    Avani Desai

    CEO

  • Haley Legg
    “Seeing that kind of reduction in hours really made us look at it and go, what else do we need to be changing, how else should we be utilizing the AI, how else should we be utilizing that focus that we're now able to achieve.”

    Haley Legg

    Audit & Assurance Division Leader

  • Nathan Hartgraves
    “Sample selections of hundreds of transactions used to take hours. In some cases, it's now down to minutes.”

    Nathan Hartgraves

    Managing Partner

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