DAY 82 OF 100 AUDIT LESSONS · Technology & Audit
Continuous Auditing Changes the Timing of Assurance
Technology can help auditors examine risks and transactions more frequently instead of waiting for a periodic engagement.
Why this matters
Automation should strengthen professional judgment, not replace it.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: Automation should strengthen professional judgment, not replace it.
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