Addressing Risk of Overreliance on Technology Arising from the Use of Automated Tools and Techniques and from Information Produced by an Entity’s Systems
IAASB
Mar 18, 2021 | Guidance & Support Tools
English
All available Translations: French
In Progress Translations: Polish
This non-authoritative Frequently Asked Questions document helps auditors address the risk of overreliance on technology, whether it arises from using automated tools and techniques or from using information produced by an entity’s systems.
This publication does not amend or override the International Standards on Auditing (ISAs), the texts of which alone are authoritative. Reading the publication is not a substitute for reading the ISAs.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Amendments to IAS 1 and the Impact on the ISAs: Disclosure of Material Accounting Policy Information
- Non-Authoritative Support Material Related to Technology
- Quality Management and Group Audits: Highlighting Certain Aspects of Interaction Between ISA 220 (Revised) and ISA 600
- Reporting Going Concern Matters in the Auditor's Report
