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Automated Tools and Techniques (ATT)
Non-authoritative support material: using ATT on audit planning
Overview
This publication focuses on specific considerations for planning an audit in accordance with ISA 300, Planning an Audit of Financial Statements, that may be relevant when using automated tools and techniques.
| Author | IAASB |
|---|---|
| Division | Audit and Assurance |
| Keywords | ATT Planning |
| Categories | Automated Tools and Techniques (ATT) |
| Date | 7 December 2021 |
| URL |