Center for Audit Quality Publishes Documents on Emerging Technologies and Risk in Audits

The AICPA’s Center for Audit Quality has published a document outlining considerations for auditors regarding emerging technologies and audit risk.

Emerging Technologies, Risk and the Auditor’s Focus: A Resource for Auditors, Audit Committees and Management outlines considerations that should be taken into account due to changing technology, including the growth in the use of artificial intelligence and the impact of the internet of things.