The Assurance Services Executive Committee (ASEC) Emerging Assurance Technologies Task Force is responsible for developing a conceptual framework and guidance to capitalize on emerging technologies affecting the business information supply chain, covering both internal and external reporting.
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Source: http://feedproxy.google.com/~r/AICPA_FinancialReportingCenter/~3/5lHF8-skvT8/ContinuousAssuranceWorkingGroup.aspx
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