What the Project Aims to Achieve
The IAASB is taking a dual approach to Technology matters:
- Current and Future Workplan activities to explore how the IAASB most effectively can respond to technology via new or revised International Standards or nonauthoritative guidance
- Activities around Disruptive Technologies to explore technology’s effect on audit and assurance – both in the current environment and in the future – in order to be prepared for technology disruption and be able to respond appropriately to support audit and assurance quality
More information about technology more broadly, including activities in relation to disruptive technologies is available at https://www.iaasb.org/focus-areas/technology
Current Status of the Project
Refer to the IAASB's "Latest on Our Projects" page for the latest status of the Technology project.
Consultation Group Information
IAASB Staff Contact
Consultation Group Members
- Fernando Ruiz Monroy, Chair
- Sue Almond
- Johanna Field
- Kai-Uwe Marten
- Wendy Stevens
- Peter Eimers
Content
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Board Papers
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Board Papers
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Board Minutes
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Board Minutes
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CAG Papers
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CAG Papers
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CAG Minutes
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CAG Minutes
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Issued Document
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Issued Document
Exploring the Growing Use of Technology in the Audit, with a Focus on Data Anal…
Feedback Statement, Exploring the Growing Use of Technology
Data Analytics Project Update - Video
Tech Talk - May 2019
Tech Talk - November 2019
Audit Documentation When Using Automated Tools and Techniques
Using Automated Tools and Techniques when identifying risks of material misstat…
Using Automated Tools and Techniques in Performing Audit Procedures
ADDRESSING RISK OF OVERRELIANCE ON TECHNOLOGY ARISING FROM THE USE OF AUTOMATED…
AUDIT PLANNING WHEN USING AUTOMATED TOOLS AND TECHNIQUES