Regulatory updates

Publications – International

Updates from IAASB

Back

Recently, the Technology Consultation Group of the International Auditing and Assurance Standards Board (IAASB) released the Non-authoritative support material related to technology. This is a non-authoritative support material to help address certain FAQs about investigating exceptions and the concept of performance materiality when performing audit procedures using Automated Tools and Techniques (ATT).

While not unique to ATT, questions on these topics have become more prevalent with the increasing use of ATT, which enable analysing data sets with large volumes of information.

To access the text of the non-authoritative support material, please click here

Our Insights

Tools and Enablers
Resources
Events and Webinars
Sectoral Insights

Reach out to us

;