The International Auditing and Assurance Standards Board’s (IAASB) Technology Working Group recently published its second Technology Communiqué (link), which provides an update on the IAASB’s efforts to incorporate the use of technology by auditors in an ever changing audit environment. This communique also includes other relevant news and information relevant to technology.
This Communique does not constitute an authoritative pronouncement of the IAASB, nor does it amend, extend or override the ISAs or other of the IAASB’s International Standards.
To view the Communique, click here.