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Technology in the Audit 

Audit platforms are becoming more automated. Auditors are increasingly using automated tools and techniques to perform risk identification and assessment and further audit procedures. Technology is changing the audit and has the potential to improve audit quality when designed and implemented appropriately.

CPAB provides perspectives on how the use of technology is enhancing the quality of audits in our August 2021 publication: Technology in the Audit. We also describe the challenges that are emerging, as well as our expectations of audit firms, as the use of technology comes to represent a more significant component of the audit effort.

RESOURCES


> Thought Leadership Publications
01/09/2021
CPAB Exchange: Technology in the audit

THE CANADIAN PUBLIC ACCOUNTABILITY BOARD

The Canadian Public Accountability Board (CPAB) is Canada’s independent, public accounting firm regulator. Charged with overseeing audits performed by registered public accounting firms, CPAB contributes to public confidence in the integrity of financial reporting and is committed to protecting Canada’s investing public. CPAB promotes audit quality through proactive regulation, dialogue with domestic and international stakeholders, and practicable insights to inform capital market participants. CPAB has offices in Montreal, Toronto and Vancouver.

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