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: Polish

Don't see your language? Request permission to translate

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 © 2021 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 
 

Get the latest updates delivered to your inbox

Subscribe now

 
 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree