SOURCES:
  PCAOB — AS 1215: Audit Documentation (effective on 12/15/2026)
  https://pcaobus.org/oversight/standards/auditing-standards/details/as-1215--audit-documentation-(effective-on-12-15-2026)
  SEC — SEC's Division of Enforcement Announces Updates to Enforcement Manual
  https://www.sec.gov/newsroom/press-releases/2026-20-secs-division-enforcement-announces-updates-enforcement-manual
  Journal of Accountancy — How AI is transforming the audit — and what it means for CPAs
  https://www.journalofaccountancy.com/issues/2026/feb/how-ai-is-transforming-the-audit-and-what-it-means-for-cpas/
— 12 to KNOW Automation