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AICPA debuts new practice aid for tech-enabled auditing

Oct 01, 2023 · 1 min read

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The AICPA Auditing Standards Board's Technology Working Group has developed a new practice aid, Use of Technology in an Audit of Financial Statements, that emphasizes how technology should be seen as a key enabler, elevating audit effectiveness and efficiency for the future.This article takes a deep dive into Part 1 of the practice aid which covers the following:

  • The use of technology in performing risk assessments

  • The value of obtaining an understanding of the entity's use of technology to help

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