Audit methodology changes

http://www.journalofaccountancy.com/news/2017/jun/audit-methodologies-will-change-in-future-201716772.html Virtual audits, continuous auditing, and data analytics

Wired auditing

http://www.aicpa.org/InterestAreas/FRC/AssuranceAdvisoryServices/DownloadableDocuments/Whitepaper_Blue_Sky_Scenario-Pinkbook.pdf Audit teams will be able to audit on an ongoing basis. This white paper highlights opportunities.

Continuous Auditing

  Check out this 16 page assessment by the AICPA Assurance Services Executive Committee (ASEC) Emerging Assurance Technologies Task Force as it looks at the current state of Continuous Auditing  http://www.aicpa.org/InterestAreas/FRC/AssuranceAdvisoryServices/DownloadableDocuments/Whitepaper_Current-State-Continuous-Auditing-Monitoring.pdf 

Continuous auditing

What does continuous auditing mean in reality?

http://www.cfo.com/article.cfm/14440838/c_14441373?f=home_todayinfinance