Work Enhanced Resource Provides Greater Visibility into Emerging Technologies and Their Impact on Audit and Assurance
The International Auditing and Assurance Standards Board (IAASB) today launched an interactive digital version of its Technology Catalog, making it easier for stakeholders to explore emerging technologies and related developments affecting audit and assurance—and see how the IAASB is considering them across its work program.
The interactive Catalog complements the PDF edition of the Technology Catalog, which is formally cleared by the IAASB and published semi-annually.
The new interactive format makes the Catalog more accessible and easier to navigate. Stakeholders can sort and filter technology topics, explore dashboard summaries, and see connections between emerging developments and the IAASB’s standard-setting and other activities.
“Technology continues to change how information is produced, used, audited, and assured,” said Tom Seidenstein, IAASB Chair. “The Technology Catalog helps us systematically monitor these developments and consider their implications for our standards and our work. This new interactive format also gives stakeholders greater visibility into what we are seeing and how we are responding.”
The interactive Catalog currently reflects the third edition, which includes:
- Five new technology and assurance topics, including crypto-assets, cybersecurity threats affecting entities, and potential new or evolving assurance engagements.
- Updated information on active IAASB projects and workstreams, providing greater insight into how technology-related matters are being considered across the IAASB’s activities.
- A refined structure and categorization, making it easier to follow how technology matters can progress from emerging issues to active standard-setting and implementation or application support activities.
The IAASB updates and publishes the Technology Catalog semi-annually, with updates reflected in both the PDF edition and the interactive Catalog. This helps ensure the Catalog remains a current, practical resource for stakeholders and a transparent record of how the IAASB is monitoring and responding to technological developments affecting audit and assurance.
Explore the interactive Technology Catalog here.
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.