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Technology - IAASB

Date recorded:

At its meeting on June 15-19, 2021, the IAASB was updated regarding the status of the Technology Work Group’s (TWG) progress on the Workstream Plan. The Board was also asked for direction on whether certain considerations and comparisons may be included in future publications on the Technology Workstream Plan with respect to the impact on audit quality when using automated tools and techniques. The IAASB broadly supported the approach proposed by the TWG and the inclusion of explanatory text at the beginning of each TWG publication as it relates to the use of automated tools and techniques.

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