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Automated Tools and Techniques (ATT)
FAQ - Risk of overreliance on technology
Overview
In particular, this FAQ considers how the auditor can address automation bias and the risk of overreliance on technology when using ATT and when using information produced by the entity’s systems.
| Author | IAASB |
|---|---|
| Division | Audit and Assurance |
| Keywords | FAQ Risk of overreliance on technology |
| Categories | technology |
| Date | 18 March 2021 |
| URL |