1、View guideAudit and technology playbook A practitioners guide2 Audit and technology playbookACCA,CA ANZAudit and technology playbook3 Foreword4 1.About this playbook6 2.Technology trends shaping the business landscape13 3.How can small and medium audit practices benefit?19 4.The essential role of hu

2、mans in audit21 5.Standard-setting and policy developments25 6.Looking ahead:five considerations for your practice31 Further reading32 Acknowledgments33 About us1.Introduction2.Business technology trends3.Benefits for small-to-medium audit firms4.Humans and audit5.Standards and policy6.Looking ahead

3、3 Audit and technology playbookACCA,CA ANZForewordSimon Grant FCAGroup Executive Advocacy and International Development,CA ANZMike SuffieldDirector Policy&Insights,ACCATechnology is opening up new possibilities in auditing that were out of reach only a decade ago.Five years ago,the use of artificial

4、 intelligence and machine learning technology was in its infancy,with many firms just beginning to explore its potential.Fast forward to the present,GenAI is already becoming an integral part of our day to day lives and has transformed how auditors approach their work.GenAI alongside more advanced a

5、nd sophisticated data analytics enable auditors to analyse and interpret incredible amounts of data in just a few seconds,uncovering patterns that previously were invisible and allowing auditors to gain confidence over complete transaction sets where previously only sampling or similar were possible

6、.We have developed this playbook recognising the huge opportunities technology brings to order,but also with a clear-eyed awareness of the risks.On one hand these technologies can allow auditors to achieve efficiencies and to gain deeper insights into the businesses they audit.On the other hand,ther