The International Auditing and Assurance Standards Board (IAASB) today published a summary of feedback from its global Technology Quality Management roundtables, which explored how emerging technologies—including artificial intelligence—are affecting audit and assurance engagements and the application of the IAASB’s quality management standards.
The roundtables, held in the second half of 2025, brought together more than 240 stakeholders from six continents, including auditors, regulators, standard setters, firms, and technology specialists. Discussions focused on current and emerging uses of technology in audit and assurance, related governance and risk management challenges, and stakeholder expectations for maintaining trust and consistency in the use of emerging technological tools, including AI-enabled tools in engagements. This starts with robust quality management of such tools.
“At a time when the use of AI in audit and assurance is expanding rapidly, stakeholders told us clearly that global consistency and practical clarity matter,” said Tom Seidenstein, IAASB Chair. “The roundtable feedback confirms that our quality management standards remain robust and principles-based, while highlighting areas where additional non-authoritative guidance could support consistent application as technologies continue to evolve.”
Participants broadly agreed that the IAASB’s quality management standards—particularly International Standard on Quality Management (ISQM) 1 and International Standard on Auditing (ISA) 220 (Revised)—provide a strong foundation for managing technology-related risks. At the same time, stakeholders noted that the IAASB could assist by developing additional practical guidance to help address challenges associated with emerging technologies.
The IAASB will use the roundtable feedback, along with other stakeholder feedback, to inform its future work on Technology Quality Management. In December 2025, the IAASB approved the development of non-authoritative material. At its March meeting, the IAASB will discuss a proposed action plan that includes the objective and scope of the initiative, identification of possible themes or topics to be addressed, the proposed development process and coordination with the International Ethics Standards Board for Accountants (IESBA) and other organizations.
The summary report, Technology Quality Management Roundtables: Outcomes and Next Steps, is available on the IAASB website.
More information about the Technology Quality Management initiative, including ongoing updates, is available on the IAASB’s project web page.
About the IAASB
The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.