revise foundational aspects of auditing related to audit evidence and risk response
embed a principles-based, risk-based audit framework to support high quality audits
support innovation in an evolving technology environment.
A technology lens on whether the proposals are fit for purpose
In this alert, we spotlight the technology-related proposals. Watch this IAASB video summary of key technology-related proposals.
We seek views on whether the proposals are clear and workable as technology changes both the audit evidence available and the audit procedures used to respond to assessed risks.
The proposals do not require auditors to use technological tools.
