@techreport{forrest2026sufficientan,
  author      = {Forrest, Paul},
  title       = {Sufficient and Appropriate: artificial intelligence, audit evidence and professional scepticism},
  institution = {Ecaveo Services Ltd},
  series      = {Ecaveo Responsible AI Series},
  year        = {2026},
  month       = {08},
  pages       = {34},
  url         = {https://papers.ecaveo.com/sufficient-and-appropriate-ai-in-accounting-firms/}
}