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

Topic & Link
Link to Staff Audit Practice Alert 11
Link to the Technology Webinars
Link to communiques on AI
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
 
Topic & Link
Updated Pathway for The IESBA’s Technology Initiative April 2021
Technology: Ethics and Independence Considerations
 
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
Topic & Link
IFIAR 2023 Report: Use of technology in audits – observations, risks and further evolution
IFIAR 2025 Report: Use of technology in audits – observations, risks and further evolution