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Enhance your risk assessment procedures by using technology

Oct 01, 2023 · 1.9 MB Download

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An invaluable practice aid in considering the use of technology when applying Statement on Auditing Standards No. 145.

We live in an era in which technology is reshaping how services are performed, and auditing is no exception.

AICPA® & CIMA® recognize this transformative potential, and that’s why the AICPA Auditing Standards Board Technology Working Group developed this new practice aid, Use of Technology in an Audit of Financial Statements. It emphasizes how technology should be seen as a key enabler,

Download the Use of Automated Tools and Techniques in the Auditor’s Risk Assessment

File name: the-use-of-automated-tools-and-techniques-in-the-auditors-risk-assessment.pdf

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