Technology
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
The IAASB’s efforts on technology are ongoing, and include integrating technology considerations when revising the IAASB’s standards as part of other standard setting activities.
Consultation Group Information
IAASB Staff Contacts
Consultation Group Members
- Fernando Ruiz Monroy, Chair
- Sue Almond
- Johanna Field
- Kai-Uwe Marten
- Wendy Stevens
- Peter Eimers
Project Stages
Board Papers
June 2015 September 2015 March 2016 June 2016 June 2017 December 2017 June 2020 January 2021 September 2022
Board Minutes
June 2015 September 2015 March 2016 June 2016 June 2017 December 2017 June 2020 January 2021 September 2022
CAG Papers
September 2015 March 2016 March 2018
CAG Minutes
September 2015 March 2016 March 2018
Issued Document
Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics 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 misstatement Using Automated Tools and Techniques in Performing Audit Procedures ADDRESSING RISK OF OVERRELIANCE ON TECHNOLOGY ARISING FROM THE USE OF AUTOMATED TOOLS AND TECHNIQUES AND FROM INFORMATION PRODUCED BY AN ENTITY’S SYSTEMS AUDIT PLANNING WHEN USING AUTOMATED TOOLS AND TECHNIQUES