PCAOB Issues Staff Publication

The PCAOB has issued Spotlight: Data and Technology Research Project Update.

Topics covered in the staff publication include (1) observations related to the use of PCAOB standards and technology-based tools during an audit, (2) service centers, (3) automation, (4) auditors’ responses to risks of material misstatement, (5) the effect of technology on auditing inventory, and (6) the use of technology in the confirmation process.