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11 Dec. 2019

IAASB Tech Talk

The IAASB has published its latest Tech Talk, the second in a series of publications that provides an update on efforts to appropriately address the technology related issues in recently and soon-to-be issued standards and exposure drafts.

This edition covers the IAASB Technology Workstream Plan, Technology and the new ISA 315 and how changes in the use of technology affect the gathering and evaluation of audit evidence.