The training corpus is private.
Audit working papers are confidential to the firm and the client. No new entrant can scrape this data; it has to be earned, one engagement at a time. We’ve already earned 247 of them.
The checklist requires CPAs.
Every pattern in the library is reviewed by a practicing CPA and mapped to specific standard paragraphs. Building this team in parallel — while shipping a product — is a separate moat.
The auditor loop is structural.
Auditors confirming or disputing findings is a labeling signal competitors can’t fake without comparable trust and access. That trust compounds with every cycle.
The benchmark is volume-locked.
Peer cohort percentiles need volume. A new entrant cannot tell an issuer where they sit relative to peers; we already can.
The standards are versioned.
CPAB priorities and IFRS standards change every year. Our checklist is version-controlled and explicitly mapped to the active period’s priorities. Staying calibrated is daily work.
The audit trail is the product.
Auditors trust Auditus.ai because every output is cited. That trust is the moat — and the citation infrastructure took years to get right.