A junior developer earns $10 an hour because it takes them 10 hours to solve a problem.
A senior developer bills $100 an hour because the same 10-hour project takes one hour. The productivity gain is reflected in higher value, not lower pay.
If AI reduces audit time, that is a measurable productivity gain. But time reduction alone does not define value.
If AI also improves detection, reduces risk, and increases reliability, then the value of the audit may increase even as the hours decrease.
Pricing purely on hours assumes the service is nothing more than labor input. That ignores quality improvements, risk reduction, and reputational impact, which are often the real economic drivers of an audit.
There is room to balance time savings with cost savings. But focusing only on reducing fees risks treating AI as a cost cutter rather than a capability enhancer.
Instead of asking how much cheaper an audit can become, firms should be asking whether improved audit quality expands trust, strengthens legitimacy, and ultimately supports market growth.
Cutting costs can increase margins in the short term. Improving quality and legitimacy is what sustains them.