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New support materials available from IAASB for using automated tools and techniques in audit procedures

  • IAASB - Assurance Image

Sep 28, 2020

On September 28, 2020, the Technology Working Group of the International Auditing and Assurance Standards Board (IAASB) released non-authoritative support for using automated tools and techniques when performing audit procedures.

The publication assists auditors in understanding whether a procedure involving automated tools and techniques may be both a risk assessment procedure and a further audit procedure. It also provides specific considerations when using automated tools and techniques in performing substantive analytical procedures in accordance with International Standard on Auditing 520, Analytical Procedures.

Review the press release and publication on the IAASB's website.

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