VERA-8B是首个专门针对审计风险预测的模型，能将SEC文件转化为可审计报告，比传统金融语言模型更注重证据支持。
VERA-8B是一个全新的端到端审计推理系统，能够在执法行动发生前识别审计风险。该模型首次将SFT和GRPO统一到同一证据标准下，超越了所有评估基线性能。审计工作无法容忍无依据的主张，因此模型引入弃权和不确定性资格来处理不确定或证据不完整的情况。研究团队还设计了AuditBridge将原始文件转化为可验证记录，再转化为审查就绪的报告。
VERA-8B: Evidence-Grounded Audit Risk Reasoning from SEC Filings
Across audit applications, judgments must be supported by reasonable evidence. However, standard financial language models prioritize fluency over evidence. They are built for general financial reasoning and may produce plausible but ambiguous answers, creating a grounding gap that makes them unsuitable for audit work. We address this gap with VERA-8B, a new end-to-end audit reasoning system that identifies audit risks before enforcement actions occur. Constructing such a model raises several challenges, as no prior machine learning work targets pre-enforcement audit prediction. To our knowledge, we are the first to unify SFT and GRPO for evidence-grounded audit reasoning under one evidence standard, achieving performance that surpasses all evaluated baselines. Because auditing cannot tolerate unsupported claims, we introduce abstention and uncertainty qualification to defer uncertain or evidence-incomplete cases. Finally, we design an AuditBridge to ground model reasoning for practical audit work. It transforms raw filings into verified records and then into reviewer-ready reports, bridging finance and computation with broad generality. Together, these components produce auditable, review-ready outputs suitable for practical audit work.