Auditing with Courage

Practical courage frameworks for auditors navigating AI and regulatory pressure Auditing with Courage: Reimagining Assurance and Building Trust in the Age of AI, written by PCAOB Board Member Christina Ho, combines memoir with actionable guidance for auditors facing today's most difficult professional challenges. Ho draws on lived experience dissenting from within the system to show auditors how to stand firm when it matters most. Auditing with Courage provides practical frameworks for speaking up at every career stage, grounded in Ho's journey from Tiananmen Square to confronting U.S. Senators. The book addresses the growing need for independent AI assurance, explaining why auditors are uniquely positioned to provide it and how principled courage strengthens both the profession and public trust. Real-world scenarios cover AI-driven risk assessments and pressure to approve unsafe systems. Readers will also find: Courage frameworks that move beyond abstract ethics to audit-specific guidance for challenging management decisions and questioning AI outputsReal-world scenarios addressing AI-driven risk assessments and the regulatory uncertainties surrounding emerging technologiesInsights from an insider who dissented from within the system rather than leaving, offering a perspective distinct from whistleblower narrativesPractical strategies for building independent AI assurance capabilities as AI systems increasingly influence credit approvals, insurance pricing, and investmentsGuidance for auditors at every career stage on how to speak up when pressured to approve systems that may cause harm Auditing with Courage is written for external auditors, internal auditors, government auditors, accounting engineers, and accounting students who need concrete guidance for exercising professional courage in technically complex situations. Ho's firsthand experience at the highest levels of audit oversight makes this an unmatched resource for professionals committed to protecting investors and public trust.