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