Technology is an important topic for auditors as we see changes in this field occurring at a fast rate. It is necessary to assess the impact of technology on audit and assurance to ensure that it does not become a hindrance to the performance of high-quality audits.

Automated Tools and Techniques (ATT) 

Automated tools and techniques describe the tools and techniques used by auditors in performing audit procedures. The term is broad as technologies and related audit applications will continue to develop further for example in the areas of robotic process automation, artificial intelligence etc.