Non-Authoritative Support Material: Audit Documentation When Using Automated Tools and Techniques
The Technology Working Group (TWG) of the International Auditing and Assurance Standards Board (IAASB) published non-authoritative support material related to the auditor’s documentation when using automated tools and techniques (ATT), such as data analytics, robotics automation processes or artificial intelligence applications. The publication assists auditors in understanding how the use of ATT during an audit…
