The PCAOB recently released new staff guidance on paragraph .10A of AS 1105, Audit Evidence, including illustrative examples that can help audit firms implement the requirements. This is particularly important given the growing use of artificial intelligence.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• PCAOB Staff Guidance: Examples of Evaluating of Reliability of External Information Provided by the Company in Electronic Form
• Accounting and auditing articles and events
• Join the Accounting & Auditing Standards Interest Group