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Multi-Agent Framework for Audit Risk Assessment with Explicit Uncertainty and Evidence Conflict Modeling

arXiv:2606.15640v1 Announce Type: new Abstract: Audit risk assessment increasingly benefits from combining heterogeneous evidence sources, yet existing approaches typically produce point predictions without quantifying how well different evidence streams agree. We propose UMAR (Uncertainty-Aware Multi-Agent Risk Assessment), a framework that employs three specialized agents: an MD&A Text Agent, a Financial Ratio Agent, and a CAM Agent, each producing independent risk scores with calibrated uncertainty estimates. An Uncertainty Aggregator based on Dempster-Shafer evidence theory fuses these scores while explicitly measuring inter-agent conflict. We evaluate UMAR on a U.S. dataset of 3,200 firm-year observations from SEC 10-K filings (2019-2023), with financial restatement as the target label. Experimental results show that UMAR achieves an AUROC of 0.782 and a PR-AUC of 0.341, outperforming logistic regression, XGBoost, FinBERT, and single-agent and dual-agent LLM baselines. UMAR attains the lowest expected calibration error (ECE = 0.052) among all methods and identifies evidence-conflict patterns that correlate with actual restatement risk, offering auditors potentially actionable and interpretable risk signals.

Workflow-GYM: Towards Long-Horizon Evaluation of Computer-use Agentic tasks in Real-World Professional Fields

arXiv:2606.11042v2 Announce Type: replace Abstract: Recent years have witnessed the rapid evolution of AI agents toward handling increasingly complex, real-world tasks. However, existing benchmarks rarely evaluate whether agents can operate graphical user interfaces to complete long-horizon, high-value professional workflows across diverse domains. Current GUI benchmarks still predominantly focus on general-purpose software, relatively simple applications, and short-horizon tasks, leaving it largely unknown whether modern agents can follow user instructions to autonomously operate domain-specific professional software and accomplish economically valuable work in an end-to-end manner. To bridge this gap, we introduce Workflow-GYM, a benchmark for long-horizon GUI tasks centered on professional domains and specialized software environments. Through extensive experiments on state-of-the-art models, we find that even the strongest models achieve only slightly above 30% success rates, highlighting that professional long-horizon GUI workflows remain highly challenging for current GUI agents. Further analysis reveals that current agents struggle to maintain long-horizon workflow consistency, frequently exhibiting workflow stage omission, error propagation, objective drift, and insufficient understanding of professional software environments. Our findings provide important insights into the limitations of current agent systems and suggest key directions for the next generation of GUI-agent research.