Topic: Write paper on the topic, "How should emerging audit technologies become incorporated in official auditing evidence standards."

oEmerging audit technologies (EAT) include bit are not limited to"

RPA

Auditing analytics

Artificial Intelligence (AA)

Drones

Internet of Things (IoT)

Blockchain

oYou do not need to address all of these but should address at least three of them.

oShould consider:

Arguments for EAT inclusion within official audit evidence standards

Indicate where EAT are already included or referenced in audit evidence standards

Arguments against inclusion of EAT in auditing standards.

oMust reference official auditing standards or authoritative guidance (e.g., by professional auditing bodies) in:

US

Global standards

At least three other countries (e.g., European Union, UK, Canada, Australia, New Zealand, South Africa, Netherlands, France, China)

oShould consider:

US standard setters such as the AICPA ASB, PCAOB, and GAO

Global standard setters such as the IAASB and possibly SASB

Audit Standard setters in foreign countries such as the FRC (UK) and AFM (Netherlands)

Organizations representing auditors or professional organizations such as the CAQ, Accountancy Europe, ICAEW, NYSSCPA, and MACPA.

Opinion thought leaders such as the accounting firms.

oShould consider comment letters, speeches, testimony, white papers, opinion pieces, and articles.

Must give authoritative support for conclusions whenever possible by clearly cite primary (e.g. standards, hearings) and secondary sources (e.g., articles, press releases) used.

oUse intext citations in a standard format such as the Chicago Manual of Style

Unless I have already given a specific citation example in notes (e.g., ASB) - thenshould use the class citation format instead).

oIntext citation should be done be done at the sentence and fact level and not just for a paragraph or section level.

oIf an item is cited then you must include the item in:

Your bibliography

Source Documents pdf