NAA2509. AI-Driven Audit Dynamics: Navigating the Standards in a New Era

The pervasiveness of AI provides great opportunity for auditors to leverage technology for a higher quality audit. Join our discussion to hear the latest on AI, how it’s being used in the audit, and the possibilities and pitfalls of emerging technologies.

Learning Objectives:

• Differentiate between the three categories of artificial intelligence (AI) used that impact financial statement audits and related assurance services.
• Identify different types of AI and how AI may be used in the financial statement audit.
• Identify techniques for managing AI development, training, and maintenance in the context of audit and assurance.
• Analyze how firms may adapt audit procedures for AI-driven controls and processes implemented by their clients.