Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics

IAASB
| Exposure Drafts and Consultation Papers
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This Request for Input from the International Auditing and Assurance Standards Board (IAASB)’s Data Analytics Working Group (DAWG) provides insights into the opportunities and challenges with the use of data analytics in the audit of financial statements and outlines the insights gained from the DAWG’s activities to date. The purpose of the Request for Input is to:

  • Inform stakeholders about the IAASB’s ongoing work to explore effective and appropriate use of technology, with a focus on data analytics, in the audit of financial statements; and
  • Obtain stakeholder input and perspectives on whether all of the considerations relevant to the use of data analytics in a financial statement audit have been identified.

Supplementing this publication is a call for nominations for a newly formed Project Advisory Panel to further advise the IAASB and the DAWG on developments relevant to standard setting.

Stakeholder input will assist the IAASB in effectively responding to these developments in the public interest, including determining whether new or revised international standards or guidance may be necessary.

Comments to the Request for Input are requested by February 15, 2017.
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Submitted Comment Letters

  1.  (Japan)
  2. Jewel High (218.19 KB)
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  11. ISCA (584.69 KB)
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  14. Accountancy Europe (136.24 KB)
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  24. EXPERTsuisse (317.06 KB)
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  27. KPMG (405.11 KB)
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  29. CIPFA (219.65 KB)
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  30. Rutgers University (461.44 KB)
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  32. Moore Stephens LLP (71.96 KB)
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  41. Tom Koning (82.03 KB)
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  42. Inflo Limited (147.41 KB)
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  44. Harvest Investments (288.15 KB)
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  46. CFA Institute (84.59 KB)
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