Through revising, reorganizing and enhancing the extant standard, the changes were intended to:

To provide input and support to task forces or working groups, or to staff, as needed, on professional skepticism-related matters, including how the auditor exercises professional skepticism and maintains professional skepticism throughout the audit. 

Objective

The objectives of this project were:

The Technology Position outlines how the IAASB will respond proactively to the challenges and opportunities that emerging technologies present for audit and assurance. This initiative is focused on meeting the commitments set out in the Technology Position, which lists eight guiding actions the IAASB will undertake to facilitate the appropriate use of technology by firms and practitioners.