The International Auditing and Assurance Standards Board (IAASB) has provided guidance on how to use automated tools and techniques (ATT) during audits and avoid becoming completely dependent on them.
In order not to become dependent, it is necessary, first of all, to assess the risks of using automated tools and techniques in obtaining and processing information, the source of which are automation tools.
The new guidance is completely for voluntary application and does not replace the current requirements of international standards on auditing, which in this system are a source of binding rules of international auditing.