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The Future of Auditing: Technology, Judgment and Ethics in Professional Practice

21 OCT 2026

Principles & Practice Part 2 of 2

Part of the Principles & Practice series by Dr. Daoud Y. Sobh. Technology does not replace the auditor’s professional judgment; it transforms the environment in which that judgment is applied. This guide moves from technology-assisted auditing to judgment-driven auditing, setting out the six considerations that turn technological capability into a credible conclusion — technology, data, output, judgment, skepticism and ethics — what ISA 200, 315, 500, 540 and 220 require of technology-enabled work, and where ethical responsibility sits under the IESBA Code as the tools grow more powerful.

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Previous Auditor’s Guide to Going Concern in the Independent Auditor’s Report — ISA 570 (Revised 2024) Next Latest in the series

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© 2026 PA Global. All rights reserved.

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