The AICPA has issued Technical Questions and Answers (TQAs) 8400.01−.08, Use of Technology in an Audit of Financial Statements, in AICPA Technical Questions and Answers, to provide background information and discuss how developments in technology used by entities create opportunities for auditors to evolve their risk assessments and other audit procedures by leveraging such technology and increasing the use of automated tools and techniques to enhance audit quality.
The TQAs also provide nonauthoritative guidance on the use of