IFIAR Publishes Report on AI Use in Audit Work and Audit Quality

The International Forum of Independent Audit Regulators (global audit oversight group) says its new report reviews technology trends in audits and the responses expected from audit firms.

Summary

The International Forum of Independent Audit Regulators (global audit oversight group) has released a report titled "Technology in Audit — Innovation and Audit Quality," focusing on how artificial intelligence and other technology tools are being used in audit work. According to the report description, it outlines recent technology trends affecting audits and the responses expected from audit firms. The publication centers on audit quality, a core issue for regulators because new tools can change how evidence is reviewed, risks are identified, and audit procedures are performed.

Terms & Concepts
  • Artificial intelligence: Computer systems designed to perform tasks that typically require human judgment, such as pattern recognition, analysis, or content generation.
  • Audit quality: The reliability and effectiveness of an audit, including whether the work provides a sound basis for reviewing a company’s financial reporting.
  • Audit firms: Professional services firms that examine financial statements and related records to assess whether they are presented fairly under applicable standards.