AI-Native Audit Review Platform

From evidence to conclusions — with the audit trail built in.

Lahtai structures your review, extracts and cites answers across the full population, surfaces exceptions for triage, and logs every reviewer decision — inspection-ready from day one.

Citation
level traceability
Reviewer
sign-off workflow
Exportable
inspection pack

The regulator wants better audits. Your teams need better tools.

Regulators are calling for higher quality, more consistent documentation, and clearer linkage from evidence to conclusions. Most AI tools stop at extraction — they don't help you build the workpaper, triage exceptions, or reconstruct the review for inspection.

Inconsistent documentation

Different teams, different standards. Without standardised prompts and templates, documentation quality depends on who's doing the work.

No reconstructable trail

If the inspector can't trace from conclusion back to evidence — who reviewed what, when, and why — the work can't be defended.

Exception overload

Scanning a full population surfaces hundreds of data points. Without triage, your seniors spend time hunting, not judging.

The AI prepares. Your team decides.

Lahtai automates engagement setup, evidence extraction, and exception triage. Auditors retain judgement and sign-off. Every output is traceable to source.

1

Engagement setup

Describe your review — "IFRS 15 revenue testing for FY2025" — and Lahtai creates your workbook with test columns aligned to the standard. No configuration needed.

2

Contract-level evidence review

Upload your contracts. Each one is reviewed against every test column in parallel — contract value, performance obligations, revenue recognised, and timing.

3

Structured extraction with citations

Each contract is read and key terms extracted — obligation structure, pricing allocation, recognition basis. Every value traced back to the source clause.

4

Citation-level traceability

Click any cell to see the exact page and clause. Not "somewhere in this contract" — the precise text your inspector needs to reconstruct the review.

5

Exception triage and reviewer sign-off

Unbundled obligations, mismatched recognition timing, and missing allocations are surfaced for senior review. Flag, comment, and sign off — every action logged.

Revenue testing — IFRS 15 for FY2025
Agent
I'll set up your engagement. Creating workbook with 4 test columns: Contract value, Performance obligations, Revenue recognised, Timing of recognition.

Ready for document upload.
Type a message...
Revenue Testing — IFRS 15 · FY2025
+ Add Column Export
Document Contract value? Performance obligations? Revenue recognised? Timing?
Contract_041.pdf
£2.4m Licence + implementation £2.4m Over time
Contract_042.pdf
£890k Bundled — not separated £890k at signing Point in time
Contract_043.pdf
£1.6m SaaS subscription £1.2m of £1.6m Over time
3 of 3 contracts processed
Reading Contract_042.pdf...
Contract_042.pdf
Contract value £890k
Perf. obligations Bundled — not separated
Revenue recognised £890k recognised at signing
Timing Point in time
Contract_042.pdf
Bundled — not separated
Contract_042.pdf Page 3 · Schedule 2
Source

The Customer shall pay a fixed fee of £890,000 for the delivery of the software platform including configuration, data migration, and 12 months of post-go-live support. No separate pricing is allocated to the individual deliverables under this agreement.

Exception Triage
Review complete. 3 contracts processed. 2 items surfaced for reviewer attention.
Contract 042: Unbundled obligations
Licence, configuration, and support bundled at £890k with no standalone selling price allocation — potential IFRS 15.73 issue.
Contract 042: Timing of recognition
Full £890k recognised at signing. Contract includes 12 months post-go-live support — over-time recognition may apply.

Suggested Next Steps

  • Request management's standalone selling price analysis for Contract 042 deliverables
  • Assess whether post-go-live support creates a separate performance obligation
  • Flag both items in engagement summary for reviewer sign-off

Built for inspection readiness.

Engagement review workspace

Automates engagement setup, procedure design, and evidence processing. Your team supervises the output — the AI handles the preparation.

Traceable evidence engine

Every extracted value linked to the source passage. Click any cell to see the exact page and text — citation-level traceability for inspection.

Inspection-ready activity log

Who flagged it. Who reviewed it. Who signed off. When. Every action versioned with role-based permissions and retention controls.

Exception triage flags Engagement templates Reviewer sign-off Immutable audit log Exportable results

Built for teams shaped by Big 4 workflows

Deloitte EY PwC KPMG

We're looking for design partners.

We're working with a small number of audit teams to shape Lahtai around real workflows. If you're exploring AI for audit documentation, we'd love to build with you.

We'll reach out within 24 hours.