Accountant here. It suprised me when I joined the field, but profit is calculated using a range of accounting estimates. Each accountant will make different decisions. Not least about which accounting period something belongs. Imagine a factory with freight inwards. It is month end and I have a sheaf of bills from various freight companies, but which ones are missing, not received yet? I can't wait, I have 2 days to report, so I make an estimate...now imagine that I have perhaps 100 such things. I may have to justify my estimates, but how should I estimate it? Same as last month? Perhaps I know there is a lot of shipments so I make it at the higher end.

Now I have a product failure at a major customer that I may have to send free replacements for. Should I recognise that cost now, or not? The accounting standards say if I know about it, and I can measure it and there is a high degree of certainty then I should. But the method of choosing is up to me. £10m or 1m cost, and this year or next... and I get to decide.

We bought a £6m dollar machine to be depreciated over time, but how long. The machine lasts 10 years, but will we still be using it then? Do I capitalise the internal R&D work as well?

All of which is audited, but the auditor often only has the information I give them.

Accounting is not deterministic, within certain bounds it is very subjective.

Ha even if this was true (it’s not) you’re basically saying “humans will make some mistakes so let’s throw caution to the wind” which is probably the worst application of AI that I’ve heard yet.