Although algorithmic auditing has emerged as a key strategy to expose systematic biases embedded in software platforms, we struggle understand the real-world impact of these audits and continue find it difficult translate such independent assessments into meaningful corporate accountability. To analyze publicly naming disclosing performance results biased AI systems, investigate commercial Gend...

for management override of controls. Auditors are discouraged from placing too much reliance on client representation and are required to maintain a skeptical attitude throughout the audit. The standard encourages auditors to engage in frequent discussion among engagement personnel regarding the risk of material misstatement due to fraud. SAS 99 also requires auditors to inquire of management a...