Case study · AI audit software

How we built AI audit software with a UAE audit firm

By , Managing Director, BRev Digital ·

In May, Reyees of Reyson Badger called Liju Abdul Karim with one question: is there any tech that can automate an audit firm’s workflow? Five months later the engine reads a trial balance, drafts the IFRS statements, notes and report — and a licensed auditor signs.

Cover of a draft audit report produced by BRev Audit for a demo company, Al Noor Trading LLC (DEMO), under the Reyson Badger letterhead
A draft the engine produced, on demo data: Al Noor Trading LLC is a demo company.

How it started

“I said I’d find out.”

Liju Abdul Karim, MD of BRev Digital, builds with Claude Code, an AI agent that writes, tests and ships code while he steers. So the work started where every audit starts: the trial balance. The first commit landed on 10 May 2026.

10 May 2026 · The trial balance

Every accounting system, one reader.

Tally, Zoho, QuickBooks, SAP and Oracle each export their own shape; since September, plain PDF prints too. AI reads an Excel or PDF trial balance and classifies every account — under 10 seconds in our test runs. If the debits and credits don’t tie, it refuses the file instead of guessing.

18 May · Overrides

AI proposes. The auditor decides.

Every override the auditor makes is kept, and the next run respects it — confirmed work is never rewritten by the machine.

22 May – 2 June · The IFRS engine

Statements, notes, cash flow, going concern.

Each figure is tied back to the trial balance. Going concern is tested from the numbers — solvency, net current liabilities, capital — and drafted for the auditor to judge.

29 June – 3 July · Journal-entry tests

Benford’s law and ISA 240, on the general ledger.

A trial balance alone has too few numbers for Benford to mean anything, so the check says it could not run rather than report a clean pass.

22 July · The report, dot for dot

The hardest part: the report itself.

Retheesh R S, Senior Auditor at Reyson Badger, went through the output line by line until the PDF matched the firm’s own IFRS audit report, dot for dot.

The app today

Engagements, start to sign-off.

Clients, engagements, the trial balance, statements, findings and sign-off — in the browser, under the firm’s own name.

BRev Audit engagement list under the Reyson Badger brand, showing one demo engagement, Al Noor Trading LLC (DEMO)
The engagement list, on demo data.

By the numbers · as of 19 October 2026

Fast because of AI. Accurate because we don’t trust it.

  • A trial balance read and classified in under 10 seconds (Excel or PDF, our test runs).
  • A 32-sheet Excel working file, and the IFRS report PDF in about 15 seconds.
  • 639 of the 665 changes to the audit module were written with Claude Code.
  • 563 automated test files must pass before any change goes live.

What stays human

The auditor still reviews and signs.

That part isn’t ours to automate. Partner and quality-review sign-off stay with the firm.

What BRev Audit does

Say hello

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