Technology

AUASB Publications

Title	Issued
The Consideration of Cyber Security Risks in an Audit of a Financial Report	May 2021
Integrity of Data Obtained for the Purpose of an Audit of a Financial Report	Aug 2021

Title	Issued
Audit Documentation when Using Automated Tools and Techniques	Apr 2020
Using Automated Tools and Techniques in Performing Audit Procedures	Sep 2020
ISA 315 – Automated Tools and Techniques FAQ	Nov 2020
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

Title	Issued By
Addressing Exceptions in the use of Audit Data Analytics	Financial Reporting Council (UK)
CPAB Exchange – Technology in the Audit	Canadian Public Accountability Board
Auditing Crypto-assets	CPA Canada