And you've missed mine.

I don't think any human at any law firm, medical practice, major resource company, etc. that deals with volumes of documentation in the course of making multi million deals would _trust_ an associate / intern pool or an AI to create a perfect product that can be passed directly to a client without any form of checking and verification.

It's a _given_ that there will be shortfalls and errors and the procedures need to be sufficient to embrace an error prone distillation phase and a circle back and verify phase.

At least in my experience to date.

It's clear from the article that KPMG feel much the same way.