AUASB Technology Update

Monday, February 27, 2023

This AUASB Technology Update provides a summary of the existing technology guidance available on our website to assist with using automated tools and techniques (ATTs) in audits. Additionally, this document provides links to guidance issued by the IAASB, other National Standard Setters and Professional Accounting Bodies.

Stakeholders are encouraged to share questions or additional feedback on this topic, including suggestions for additional guidance areas the AUASB should consider regarding the use of technology in an audit. Please send any comments to the AUASB at [email protected].

For further information refer to the Technology Implementation Support page on the AUASB Website available at:

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