Technology

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.

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