+852 2956 3798

cw@cwhkcpa.com

The future of audit: How technology is changing the landscape of audit and assurance services

With more sources of data input that go beyond the limits of historical data coming into play, the nature of the audit process will undergo a transformation: from an essentially reactive exercise delivered in hindsight into an increasingly forward-oriented and anticipatory endeavour. In this article, we discuss different ways technology is reshaping the landscape of audit and the concomitant risks.