# What will AGI do for Perform Substantive Testing?

## Overview

Auditors must verify that the monetary amounts and transactions recorded in a company's financial statements reflect reality. Audit teams perform substantive testing by pulling transaction samples from the general ledger and reconciling them against source documents like invoices, bank statements, and purchase orders. This process requires manually matching line items across structured financial software and unstructured vendor documents to detect material misstatements.

The persistence of this pain stems from the asymmetry between clean accounting data and messy, real-world evidence. Source documents arrive in countless formats, including scanned PDFs, emails, physical receipts, and highly variable vendor layouts. Traditional audit software relies on brittle optical character recognition and rigid rules engines that fail when encountering non-standard formatting, forcing auditors to fall back on manual, line-by-line verification.

Because manual reconciliation is prohibitively slow, audit teams restrict substantive testing to small statistical samples of total transaction volume. This constraint leaves vast portions of the ledger untested and forces highly trained accountants to spend hundreds of hours matching documents instead of evaluating complex risk areas.

## How AGI delivers it

### Services-as-Software

For Perform Substantive Testing, get the professional outcome delivered as software, priced on results, not headcount.

Routes to: services.do, services.studio

### Autonomous Agents as digital employees

For Perform Substantive Testing, hire a digital employee that does the job under earned, supervised autonomy.

Routes to: agents.do, workflows.do, management.studio, agents.management

## Related

- [1040 Document Processing](https://agi.do/Problems/1040_Document_Processing)
- [1040 Overflow Preparation](https://agi.do/Problems/1040_Overflow_Preparation)
- [1040 Return Generation](https://agi.do/Problems/1040_Return_Generation)
- [1040 Return Preparation](https://agi.do/Problems/1040_Return_Preparation)
- [1040 Schedule Mapping](https://agi.do/Problems/1040_Schedule_Mapping)
- [1099 Brokerage Fetching](https://agi.do/Problems/1099_Brokerage_Fetching)

## Read more

- [The informational twin on agi.as](https://agi.as/Problems/Perform_Substantive_Testing)
- [This page on agi.do](https://agi.do/Problems/Perform_Substantive_Testing)