On October 7, 2025, the American Institute of Certified Public Accountants (AICPA) issued Technical Questions and Answers (TQAs) on the Use of Technology in an Audit of Financial Statements. The TQAs discuss how auditors may use technology in performing more effective risk assessments and other audit procedures by integrating automated tools and techniques to enhance audit quality.
The TQAs provide nonauthoritative guidance on the use of automated tools and techniques and address topics such as their permissibility under auditing standards generally accepted in the United States, auditor considerations and benefits of use, procedures performed, and methods of analyzing populations and subpopulations.
