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AS2310 states that the auditor must maintain an appropriate level of skepticism. If the auditor is using technology for confirmation purposes, the auditor must be

AS2310 states that the auditor must maintain an appropriate level of skepticism.

If the auditor is using technology for confirmation purposes, the auditor must be familiar with how the information flows and must assign a level of risk. If the auditor is not familiar with the technology, then the auditor is not able to assign an appropriate level of risk.

Would having assistance from a tech-savvy professional on the audit team provide the auditor with the information needed to determine the level of risk assigned to confirmations using emerging technology?

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