The IAASB is determined to ensure that standard setting keeps pace with and is prepared to adapt to disruptive technologies. Its technology initiative has three objectives.

  1. Build processes and structures to support the IAASB’s disruption initiative.
  2. Maintain and improve the IAASB’s knowledge about disruption trends and their implications for standard setting and the public interest.
  3. Share information about our initiative with stakeholders in the reporting community to improve audit and assurance quality and thereby improve reporting quality.

What are Automated Tools and Techniques?

Automated tools and techniques is a broad term describing the tools and techniques used by auditors in performing audit procedures. The term is deliberately broad because technologies and related audit applications will continue to evolve, such as artificial intelligence applications, robotics automation processes and others.


Technology is one of IAASB’s most relevant strategic drivers influencing our standards and future activities. Read about where technology fits into our strategic actions and work plan:




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