Title Issued
Investigating Exceptions and Relevance of Performance Materiality when using Audit Technology Tools Feb 2023
FAQ on Audit Planning
Dec 2021
Addressing Risk of Overreliance on Technology Arising from the Use of Automated Tools and Techniques from Information Produced by an Entity’s Systems Mar 2021
ISA 315 – Automated Tools and Techniques FAQ Nov 2020
Using Automated Tools and Techniques in Performing Audit Procedures Sep 2020
Audit Documentation when Using Automated Tools and Techniques Apr 2020

International Publications

Title Issued By
A CPA's introduction to AI: From algorithms to deep learning CPA Canada and AICPA
The Data-Driven Audit: How Automation and AI are Changing the Audit and Role of the Auditor CPA Canada and AICPA
Addressing Exceptions in the use of Audit Data Analytics Financial Reporting Council (UK)
CPAB Exchange – Technology in the Audit Canadian Public Accountability Board
Blockchain and crypto-assets resources CPA Canada


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