Legora 是一个面向法律与专业工作的智能体操作系统，被超过50个市场中的1800多家企业内部法律部门和律师事务所的逾10万名专业人士使用。其法律工程师直接与客户合作，了解他们的运作方式，并将Legora适配到从合同与协议审查到法律研究的端到端工作流程中。
其中较为繁琐的工作流程之一是财务报表核对：将草稿账目中的每一个数字与试算平衡表、合并附表以及上一年度的账目进行核对，直到每一项数据一致为止。正如Legora法律工程师Percevale Perks所说，这项工作“可能需要花费整个晚上，有时甚至好几天。”
大规模处理复杂财务背景
利用GPT‑6 Astra，Legora的智能体在一次运行中完成了对41份文档的核对。Legora表示，该智能体在几分钟内完成了这项工作：检查每一项余额与其支持附表是否匹配，揭示金额中的差异，并记录每项检查。结果是为法律专业人士提供了一份详细的逐项记录，供其审阅每一项和数字。
“我认为前后变化的关键在于处理能力——能够摄取如此大量的文档、消化极其复杂的信息，并获取所有这些不同的项目和数字。”
——Percevale Perks，Legora法律工程师
该智能体负责详尽的比对工作，而专家仍负责对每个结果做出专业判断。这种保持人类参与其中的方法，是Legora将其平台从法律工作扩展到审计、税务、合规和风险领域的核心所在。
提升准确性、完整性和可靠性
Legora使用Legora智能体推理基准（BAR）对GPT‑6 Astra进行了评估，该基准衡量的是基于真实世界用例的端到端法律任务的表现。Legora报告称，在此财务报表工作流程中，GPT‑6 Astra相比前代模型性能提升了近40%。在BAR的所有任务中，平均改进幅度约为3%。
在核对任务中，Legora在Percevale所描述的准确性、完整性和可靠性方面均取得了进展。GPT‑6 Astra发现了Legora在账目中植入的全部四个错误，包括隐藏在收入附注中的一个50万英镑的差额。它检查了每一项余额与其支持附表是否匹配，并记录了每项检查。同时，它保留了前代模型正确执行的所有检查，并额外完成了约50项检查。
结果是第一轮检查更完整、更快速，审阅记录也更清晰，而最终决策权仍掌握在法律专家手中。
Legora is an agentic operating system for legal and professional work, used by more than 100,000 professionals across more than 1,800 in-house legal departments and law firms in over 50 markets. Its legal engineers work directly with customers to understand how they operate and adapt Legora to their end-to-end workflows, from contract and agreement review to legal research.
One of the more tedious workflows is financial-statement tie-out: checking every figure in draft accounts against trial balances, a consolidation schedule, and the previous year’s accounts until each item agrees. As Legora Legal Engineer Percevale Perks says, the work “can take an entire evening, sometimes days.”
Processing complex financial context at scale
Using GPT‑6 Astra, Legora’s Agent completed the tie-out across 41 documents in a single run. Legora says the Agent did the work within minutes: checking every balance against its supporting schedule, surfacing breaks in the amounts, and recording each check. The result gives the legal professional a granular record of every line item and figure to review.
“I think what changed before and after is the processing power, the ability to ingest such a large number of documents, digest really complex information, and get all of those different line items and figures.”
—Percevale Perks, Legal Engineer, Legora
The Agent handles the exhaustive comparison, while the expert remains responsible for the judgment call on each result. That approach of keeping a human in the loop is central to how Legora is extending its platform beyond legal work into audit, tax, compliance, and risk.
Improving accuracy, completeness, and reliability
Legora evaluated GPT‑6 Astra with the Legora Benchmark for Agentic Reasoning (BAR), which measures performance on end-to-end legal tasks drawn from real-world use cases. Legora reports that GPT‑6 Astra improved performance by nearly 40% over the previous model on this financial-statement workflow. Across all tasks in the BAR, the improvement averaged about 3%.
In the tie-out, Legora saw gains across what Percevale describes as accuracy, completeness, and reliability. GPT‑6 Astra found all four errors Legora had planted in the accounts, including a £500,000 gap hidden in the revenue note. It checked every balance against its supporting schedule and recorded each check. And it retained every check the previous model got right as well as completed around 50 more.
The result is a more complete and faster first pass and a clearer record to review, while the final decision stays with the legal expert.
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