Technology is changing the audit. Audit platforms are becoming more automated and auditors are increasingly using automated tools and techniques (ATT) to perform their risk assessments and further audit procedures. 

In 2021, CPAB provided its perspectives on how the use of technology is enhancing the quality of audits in our Technology in the Audit publication. In that publication we also described 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.