Petit test
Guess first, no penalty. An AI-built forecast balances, but only because of a line called "other adjustment" that nobody can explain. What is that line?
Signing off means putting your name on a number someone will rely on: a board, a lender or an auditor (the outside checker of a company's accounts). "The spreadsheet was built by AI" protects nobody.
AI-built spreadsheets look tidy, and their errors are quiet: a SUM range that stops short, a growth rate typed inside a formula, a plug. So before you sign, tie the totals to the ledger, explain every change since the last version, read every formula the AI wrote, and write down what you checked and what you didn't.