Technology
Engagement performance |
Quality management |
Ethics and independence |
The IAASB has issued non-authoritative material on several topics that would be helpful to auditors.
The IAASB also issued digital technology market scans from its monitoring activities that would be of interest to auditors.
- Internet of things technologies
- Digital assets
- Robotic process automation
- Homomorphic encryption for analysing encrypted data
- Natural language processing
- API access to external data sources for enriched analysis
- Data standardisation platforms for enabling data access
- Artificial Intelligence—A primer