Technology

Auditors may find this summary of resources of use in performing assurance engagements.

Cryptocurrency (Blockchain)

Topic & Link
New Guidance on Auditing Crypto-Assets March 2020
Auditor’s Responses to Assessed Risks in Audits of Entities That Hold Crypto-Assets October 2018
Audit Considerations Related to Cryptocurrency Assets and Transactions
Viewpoints (Auditing Crypto-Assets): Are Tests of Controls Needed Regarding the Ownership Assertion?
Viewpoints (Auditing Crypto-Assets): Relevance and Reliability of Information From A Blockchain
Auditing Crypto-Assets: Third-Party Service Provider Considerations (Viewpoint)
Blockchain Technology and Its Potential Impact on The Audit And Assurance Profession

Links to IAASB

Topic & Link
Disruptive Technologies Roundtable Summary \| IFAC (iaasb.org)
Non-Authoritative Support Material: Audit Planning When Using Automated Tools and Techniques
Addressing Risk of Overreliance On Technology Arising From The Use Of Automated Tools And Techniques And From Information Produced By an Entity’s Systems March 2021
Using Automated Tools and Techniques When Identifying Risks of Material Misstatement in Accordance with ISA 315 (Revised) November 2020
Non-Authoritative Support Materials: Using Automated Tools & Techniques in Performing Audit Procedures September 2020
Non-Authoritative Support Materials: Audit Documentation When Using Automated Tools and Technique April 2020

Links to IESBA

Topic & Link
Updated Pathway for The IESBA’s Technology Initiative April 2021
Technology: Ethics and Independence Considerations

Links to IFAC

Topic & Link
Identifying and mitigating bias and mis- and disinformation: Paper 3
Technology is a double-edged sword with both opportunities and challenges for the accountancy profession: Paper 2
Ethical Leadership in an Era of Complexity and Digital Change: Paper 1

Links to CPA Canada

Topic & Link
A CPA's introduction to AI: From algorithms to deep learning