PCAOB Posts Data and Technology Research Project Update Spotlight

May 12, 2020

Published: PCAOB

Today the PCAOB posted an update on its Data and Technology Research Project. Advancements in technology are affecting the nature, timing, preparation, and use of financial information. In light of the increasing use of technology by auditors and preparers, the Board’s Strategic Plan highlights that we must anticipate and respond to these innovations and their corresponding opportunities and risks.

The PCAOB’s Office of the Chief Auditor established a research project on data and technology to assess whether there is a need for guidance, changes to PCAOB standards, or other regulatory actions. Our work is also informed by the PCAOB Data and Technology Task Force, whose members provide additional insights into the use of technology by auditors and preparers. This Spotlight shares certain observations from our research and outreach activities.

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