This non-authoritative Frequently Asked Questions document helps auditors address the risk of overreliance on technology, whether it arises from using automated tools and techniques or from using information produced by an entity’s systems.
This publication does not amend or override the International Standards on Auditing (ISAs), the texts of which alone are authoritative. Reading the publication is not a substitute for reading the ISAs.
This Exposure Draft proposes changes to address inconsistencies in certain IAASB standards and framework with the new and revised quality management standards. Making these changes will avoid conflicts between standards and ensure that the IAASB's international standards continue to be applied as intended.
Non-Authoritative Support Material: Using Automated Tools and Techniques When Identifying Risks of Material Misstatement in Accordance with ISA 315 (Revised)
