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
Evaluatiing the Reliability of Data obtained for Use in Audit Technology Tools	Nov 2022

IAASB Publications

Title	Issued
FAQ on Audit Planning	Dec 2021
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

International Publications

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

Disclaimer

Information to be found in external publications provided by third parties , has been produced without editorial control or contributions by the AUASB. Any opinions, advice, statements, services, offers or other information or content made available within these publications remain those of the respective author(s) and the AASB is not responsible for any material posted by third parties. If viewing any of these publications as a source of advice, the AUASB strongly recommends that you seek professional advice prior to taking any action.