AI accounting agents hit human oversight gap

The "messy" reality of AI in accounting isn't a lack of capability, but a lack of liability; while agents can handle 100% of transaction testing, humans remain legally tethered to the sign-off. The shift from random sampling to 100% transaction coverage via tools like Trullion and Fieldguide is decimating entry-level tasks, creating a training gap for junior auditors. While "glass-box" AI now provides direct links to source documents for regulatory traceability, dirty data and non-deterministic professional judgment remain the primary bottlenecks for full automation.