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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.

The IAASB's objectives for the work on disruptive technology’s impact include:

  • Enabling the IAASB to be prepared for technology disruption transforming audit and assurance;
  • Enabling the IAASB to respond appropriately and within its mandate to support audit quality; and
  • Leveraging technology to improve its global standard-setting activities

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.