IAASB Chair Tom Seidenstein, who began his three-year term last July, spoke with The Wall Street Journal's CFO Journal about emerging audit issues and coordinating with other standard setters. Read more on The Wall Street Journal's website (subscription requried).

Read Tom's interview

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.