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How the PCAOB Is Bringing Technology into Audit Oversight
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Subscribe08 SEP 2025 / PCAOB UPDATES
The Public Company Accounting Oversight Board (PCAOB) has issued new standards and recommendations to enhance audit quality, including a stronger emphasis on the use of AI technologies in auditing. The move is intended to catch up with the rapid development and implementation of AI in the auditing sector. These new standards directly address how auditors should employ technology-assisted analyses and highlight the need to boost tech literacy among auditors to ensure readiness for modern tools.
Auditors love a good checklist, but technology doesn’t always wait for box-ticking. For years, firms have been experimenting with AI, data analytics, and other advanced tools, while regulators have adhered to standards that appear to have been written on...
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