This non-authoritative Frequently Asked Questions document helps auditors address the risk of overreliance on technology, whether it arises from using automated tools and techniques or from using information produced by an entity’s systems.
This 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.
Over the last year, if not even the last few months, there has been an impressive acceleration both in the collective and institutional interest in non-financial information, and in the efforts aimed at producing the conditions for its gradual standardisation. The work on the revision of the EU Directive no.
