Technological Resources: Using technology to enhance audit quality

March 25, 2020

Published: FRC

The Financial Reporting Council (FRC) has today issued a discussion paper on Technological Resources: Using technology to enhance audit quality. Building on the FRC’s recent thematic review, The use of technology in the audit of financial statements, the FRC is seeking further insight into the use of technology and its potential impact on audit quality.
Technology driven innovation has been the subject of significant investment for a number of years, and is increasingly the focus of dialogue between regulators, standard setters and audit practitioners. The FRC recognises that as the UK audit regulator, it has a role in setting expectations regarding the use of technology. As a result, the FRC is keen to engage in dialogue with stakeholders and is seeking opinions on a range of questions relating to technology, data extraction and ethics.
Responses should be received by 5pm on Friday 29th May and both direct responses to the questions, as well as comments on other areas of audit quality and technology outside those identified are welcomed. Please address your responses to Jason Bradley at


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