International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
Addressing Risk of Overreliance on Technology Arising from the Use of Automated Tools and Techniques and from Information Produced by an Entity’s Systems
Non-Authoritative Support Material: Using Automated Tools and Techniques When Identifying Risks of Material Misstatement in Accordance with ISA 315 (Revised)