ACCA&CA ANZ：2024年审计与技术手册-实务操作指南报告（英文版）

Technology is opening up new possibilities in auditing that were out of reach only a decade ago. Five years ago, the use of artificial intelligence and machine learning technology was in its infancy, with many firms just beginning to explore its potential. Fast forward to the present, GenAI is already becoming an integral part of our day to day lives and has transformed how auditors approach their work. GenAI alongside more advanced and sophisticated data analytics enable auditors to analyse