FinancialAuditBench: Benchmark Construction under Differential Privacy Using Real-World Priors
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Abstract (arXiv)
As AI agents are becoming widely adopted in the financial services industry, careful measurement is essential to understand where they can be reliably deployed and where oversight and professional review remain necessary. Such measurement, however, is constrained by limited access to proprietary or privacy-sensitive data. Existing benchmarks therefore often rely on publicly available data, human- and/or LLM-authored tasks, or simplified settings. We introduce FinancialAuditBench, a benchmark for evaluating agents on financial statement audit tasks, along with a framework for systematically generating synthetic engagements. Our task generation framework leverages differentially private aggregate statistics from historical audits along with audit expertise contributed through over 1,100 hours of benchmark development and review. FinancialAuditBench consists of 90 tasks spanning workpaper completion and review across six synthetic audit engagements, each containing an average of 179 files. Evaluation on eleven frontier models shows that while agents complete substantial portions of staff-level audit tasks well, they sometimes perform inappropriate procedures or produce incorrect documentation. Beyond financial auditing, our framework offers an approach for systematically generating synthetic tasks for model evaluation and training in privacy-sensitive domains.
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References · 23
- 2023SWE-bench: Can Language Models Resolve Real-World GitHub Issues?cited by 3,373
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- 2023Scaling Data-Constrained Language Modelscited by 403
- 2016Concentrated Differential Privacy: Simplifications, Extensions, and Lower Boundscited by 346
- 2024TheAgentCompany: Benchmarking LLM Agents on Consequential Real World Taskscited by 326
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- 2022Differentially Private Diffusion Modelscited by 119
- 2022AIM: An Adaptive and Iterative Mechanism for Differentially Private Synthetic Datacited by 90
- 2023Differentially Private Synthetic Data via Foundation Model APIs 1: Imagescited by 65
- 2025AgentSynth: Scalable Task Generation for Generalist Computer-Use Agentscited by 46
11 more
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- 2025Differentially Private Synthetic Data via APIs 3: Using Simulators Instead of Foundation Modelcited by 13
- 2024Data-adaptive Differentially Private Prompt Synthesis for In-Context Learningcited by 10
- 2025FinMaster: A Holistic Benchmark for Mastering Full-Pipeline Financial Workflows with LLMscited by 9
- 2026BigFinanceBench: A Workflow-Grounded Benchmark for Financial-Research Agentscited by 7
- 2025Evaluating Legal Reasoning Traces with Legal Issue Tree Rubricscited by 5
- 2026MBABench: Evaluating LLM Agents on End-to-End Spreadsheet Tasks in Financecited by 4
- 2026AuditFraudBench: Benchmarking Audit Judgment in Detecting Fraudulent Misstatementscited by 3
- 2026Subject-level Inference for Realistic Text Anonymization Evaluationcited by 1
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