AUASB Publication – Data Integrity

Thursday, September 2, 2021

The AUASB has released the first of two publications on determining the integrity and reliability of data in an audit of a financial report.

This first publication outlines a number of considerations for auditors in the extraction, transfer and transformation of data, including documentation of how integrity has been maintained throughout the process.

The publication addresses matters such as:

• Planning the extraction, transfer, transformation and use of data in an audit of a financial report.
• What can go wrong during the collection and transformation of data.
• Audit documentation and data retention.