Technology Quality Management Guide Series
This series responds to a global call to drive consistency and quality for the use of AI-enabled technological tools in audit and other assurance engagements.
Building off the IAASB’s existing quality management standards, the guide series benefits from the expertise of industry leaders and top global regulatory authorities who serve on the IAASB’s Technology Quality Management Expert Group.
The Introduction to the Guide Series and Guide 1: Common Conceptual Foundation. Guide 1 explains what an AI-enabled technological tool is and its life cycle, firm- and engagement-level quality management responsibilities, and the risk assessment considerations that help firms identify and assess quality risks.
A Four-Part Series, Published in Stages
The IAASB is publishing the series in stages to respond to stakeholders' need for timely, practical guidance. This initial edition of Guide 1 is available for use now, while the remaining guides are developed. As that work progresses, Guide 1 may be revised to reflect emerging considerations and ensure coherence across the series.
The anticipated publication schedule, subject to IAASB approval, is:
- Guide 2 – Firm-Level Quality Management Before Deployment: January/February 2027
- Guide 3 – Engagement-Level Use and Oversight: April/May 2027
- Integrated Edition, including Guide 4 on monitoring and remediation after deployment: July/August 2027
The guides are non-authoritative and do not introduce new requirements. They support the consistent and effective application of ISQM 1 and ISA 220 (Revised), while recognizing the diverse circumstances and technological maturity of firms.
