NEBIS.AI / FOR AUDIT FIRMS / HOW IT WORKS
AI prepares the audit file. Your partner signs it.
Nebis is an audit workspace for Singapore audit firms. AI agents draft the whole file, working paper by working paper. Your team reviews it, and your engagement partner concludes and signs. Nothing is signed by AI, and nothing moves past a gate without a person.
Who does what
The work is the agents'. The judgement is yours.
The agents prepare
Every working paper in the file is drafted, judgement answers included: risk assessment, materiality, sampling, confirmations, journal entry testing, lead schedules and the completion documents. Each answer carries its reasoning and the evidence it rests on.
Your team reviews
Managers and seniors review the prepared papers, raise review notes and change anything directly. The agent answers review notes in the paper itself. An override is the only place a person types a reason.
Your partner concludes and signs
The engagement partner forms the opinion and signs the auditor's report. Conclusions that a standard or firm policy reserves for the partner wait for the partner's approval.
Your engagement quality reviewer
Where the firm's policies require an engagement quality review under SSQM 2, a person performs it. The reviewer sees the significant matters and judgements register and the papers behind it.
Code keeps the gates
The order of work, the gates between stages and every calculation are code, not a model. Figures the agents extract are re-checked by code against their source.
Nebis runs the engine
Nebis certifies which AI model may do each task, runs the platform and keeps the agents current. Your firm never manages models or keys.
How a file moves
Planning, fieldwork, completion. In that order.
Planning first
Acceptance and independence, understanding the entity, risk assessment and materiality are drafted before fieldwork starts, so every later section works from the same risks and thresholds.
Fieldwork in parallel
Each section of the file has its own agent. Sections are drafted at the same time, and a change that affects another section is passed to that section, not copied into it.
Completion last
Materiality is reassessed on the final figures, misstatements are evaluated, and the representation letter, auditor's report and management letter are drafted for your people to approve and sign.
Agents prepare. People sign.
Questions
What partners ask first.
Can AI sign an audit report in Singapore? +
Who is responsible for the audit when AI prepares the work? +
Which judgements get a second check? +
Can we change what the agent wrote? +
Is our client data used to train AI? +
Will Nebis use our engagement data to market to our audit clients? +
What happens if the AI is unavailable? +
See a prepared file on your own terms.
A walkthrough on a sample audit file, from the prepared papers through review notes to sign-off.