Addressing Risk of Overreliance on Technology Arising from the Use of Automated Tools and Techniques and from Information Produced by an Entity’s Systems
the IESBA held four global roundtables to obtain input that will help shape the development of new ethics and independence standards for sustainability reporting and assurance.
This Q&A publication is designed to highlight, illustrate, or explain aspects of the PIE revisions in the Code and is intended to complement the Basis for Conclusions for the final pronouncement.
This Q&A publication is designed to highlight, illustrate, or explain aspects of the PIE revisions in the Code and is intended to complement the Basis for Conclusions for the final pronouncement. It will assist national standards setters, professional accountancy organizations, and firms in adopting and/or implementing the PIE revisions.
Percepções do grupo de consultoria e desenvolvimento IFAC PAO
Este novo relatório orientará as organizações profissionais de contabilidade sobre como elas podem agir hoje para preparar seus membros atuais e futuros para aproveitar as oportunidades apresentadas pelas tendências emergentes usando insights do IFAC Professional Accountancy Organization Development and Advisory Group.
Frequently Asked Questions on Investigating Exceptions and Relevance of Performance Materiality When Using Automated Tools and Techniques
This Frequently Asked Questions (FAQ) helps address investigating exceptions and the concept of performance materiality when performing audit procedures using automated tools & techniques (ATT). While not unique to ATT, questions on these topics have become more prevalent with the increasing use of ATT, which enable analyzing data sets with large volumes of information.
The 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.
