SAICA Issues FAQs on Audit and Emerging Technologies

Posted 16 January 2026 Written by Acts Online
Category Technology

Brought to you by SA Accounting Academy: The South African Institute of Chartered Accountants (SAICA) has released a non-authoritative guidance document addressing the impact of emerging technologies on the audit profession.

In terms of the professional guidance framework maintained by the South African Institute of Chartered Accountants (SAICA), the institute has issued a Frequently Asked Questions (FAQ) document titled “Audit and Emerging Technologies,” dated 10 December 2025. This publication serves as a live resource intended to assist practitioners in applying auditing standards within increasingly digitalised environments.

The document comprises 31 FAQs that detail the regulatory and procedural consequences of adopting emerging technologies. Key areas of focus include:

  • The impact of technology on the identification and assessment of risks of material misstatement.
  • The collection and evaluation of audit evidence generated through automated tools.
  • The interaction between traditional auditing standards and modern data analytics or artificial intelligence.

As a non-authoritative guide, the document does not replace the International Standards on Auditing (ISAs) but provides interpretive clarity on how those standards should be viewed in the context of technological advancement. SAICA has indicated that this is a live document subject to periodic updates as technology and regulatory responses evolve.

Click here to download the Audit and Emerging Technologies FAQ.

What this means for you, your business, or your clients

  • For yourself: You must familiarise yourself with the 31 FAQs to ensure your technical understanding of how emerging technologies intersect with your obligations under the International Standards on Auditing.
  • For your business: Your firm should evaluate its current audit software and methodology against the guidance to ensure that technology-driven procedures meet the qualitative requirements for audit evidence.
  • For your clients: You should inform clients that the adoption of emerging technologies may require changes to their data provisioning and system access protocols to facilitate more automated audit testing.

Originally published at https://accountingacademy.co.za/news/read/saica-faqs-on-audit-and-emerging-technologies

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