NAA2521. Using Tech in an Audit

As the business environment continues to move forward rapidly, employing technology at nearly every turn, clients expect their auditors to keep pace using technology to deliver audit quality.

This session will discuss how the standards have evolved in response to the advancement of technology—how some small firms have embraced the change management process, and the lessons learned from past experiences.

We will also take a deeper look at how auditors can increase their use of technology to plan and perform audits.

This session will offer practical applications and examples of how technology can enhance today’s audit.

Learning Objectives:

• Assess how technology is shifting perspectives on the value of an audit.
• Evaluate where and why auditors use, or avoid, technology in the audit process.
• Interpret how to overcome barriers to adopting and applying technology during your audits, including the mindset, talent, and resource investments necessary to sustain audit quality delivered through technology.
• Evaluate the opportunities the evolution of technology brings to auditors in the planning and performance of an audit.