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PCAOB issues Staff Publication

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image

May 21, 2021

In May 2021, the Public Company Accounting Oversight Board (PCAOB) issued "Spotlight: Data and Technology Research Project Update".

Topics covered in the staff publication include (1) observations related to the use of PCAOB standards and technology-based tools during an audit, (2) service centers, (3) automation, (4) auditors’ responses to risks of material misstatement, (5) the effect of technology on auditing inventory, and (6) the use of technology in the confirmation process.

Review the staff publication on the PCAOB's website.

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