The IAASB Technology Working Group released a new non-authoritative frequently asked questions publication on using automated tools and techniques in identifying and assessing risks of material misstatements in accordance with International Standard on Auditing 315 (Revised 2019), Identifying and Assessing Risks of Material Misstatement.
Continue reading
This content is not freely available. To access 'International Technical Updates December 2020' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Audit and Assurance Faculty
Stay ahead of the curve with our expert guidance, trusted technical resources and practical insights.