Auditing with Courage - by Christina Ho (Hardcover)

Book Synopsis

Practical courage frameworks for auditors navigating AI and regulatory pressure

Auditing with Courage: Reimagining Assurance and Building Trust in the Age of AI, written by PCAOB Board Member Christina Ho, combines memoir with actionable guidance for auditors facing today's most difficult professional challenges. Ho draws on lived experience dissenting from within the system to show auditors how to stand firm when it matters most.

Auditing with Courage provides practical frameworks for speaking up at every career stage, grounded in Ho's journey from Tiananmen Square to confronting U.S. Senators. The book addresses the growing need for independent AI assurance, explaining why auditors are uniquely positioned to provide it and how principled courage strengthens both the profession and public trust. Real-world scenarios cover AI-driven risk assessments and pressure to approve unsafe systems.

Readers will also find:

• Courage frameworks that move beyond abstract ethics to audit-specific guidance for challenging management decisions and questioning AI outputs
• Real-world scenarios addressing AI-driven risk assessments and the regulatory uncertainties surrounding emerging technologies
• Insights from an insider who dissented from within the system rather than leaving, offering a perspective distinct from whistleblower narratives
• Practical strategies for building independent AI assurance capabilities as AI systems increasingly influence credit approvals, insurance pricing, and investments
• Guidance for auditors at every career stage on how to speak up when pressured to approve systems that may cause harm

Auditing with Courage is written for external auditors, internal auditors, government auditors, accounting engineers, and accounting students who need concrete guidance for exercising professional courage in technically complex situations. Ho's firsthand experience at the highest levels of audit oversight makes this an unmatched resource for professionals committed to protecting investors and public trust.

From the Back Cover

PRAISE FOR AUDITING with COURAGE

"Our profession must be redefined around what it's about--trust and public protection--and that has never mattered more than now, with AI rewriting the rules. Christina Ho's Auditing with Courage is a bold, necessary case for the courage that redefinition demands."
--JENNIFER CRYDER, CPA, Chief Executive Officer, Pennsylvania Institute of Certified Public Accountants

"It is certainly easier and less stressful to just 'go along' when you identify a significant issue or problem in an organization. For any auditor, manager or executive, this book is a 'must-read' it clearly illustrates the challenges and risks of speaking up and, more importantly, the absolute necessity of taking action to address these issues with resolution, integrity and courage."
--RICHARD L. GREGG, Fiscal Assistant Secretary (retired), United States Department of the Treasury

"Transparency and accountability mean little without the courage to speak the truth to power and do what is right even though it may not be popular. Christina Ho understands this and Auditing with Courage is a compelling, timely call for the CPA profession to modernize its policies and practices in the age of AI."
--DAVID M. WALKER, Former Comptroller General of the United States

"The future of auditing will not be determined by AI alone, but by how thoughtfully and courageously we choose to use it. Christina Ho's Auditing with Courage brings together a practical understanding of emerging technology and a strong appreciation for the human judgment, integrity, and trust our profession requires. It is a book I will gladly recommend to my students."
--DAVID A. WOOD, PhD, Glenn D. Ardis Professor, Brigham Young University and author, Rewiring Your Mind for AI: How to Think, Work, and Thrive in the Age of Intelligence

About the Author

C. CHRISTINA HO, CPA, CISA, grew up in Macau and came to the United States for college at eighteen. She built a career spanning public accounting, federal government, and financial regulation, becoming the first Asian American appointed to the Public Company Accounting Oversight Board, where she cast four historic dissenting votes and spoke truth to power at the highest levels of government. She now works with an AI technology startup to build the audit firm of the future. Her writing has appeared in the Journal of Accountancy and the Journal of Information Systems, and she has been profiled in The Wall Street Journal. She lives in Washington, D.C., with her daughter.