Audit Evidence – AASB

Date recorded:

At its meeting on May 5, 2022, the AASB discussed the IAASB’s proposed ISA 500, Audit Evidence. Key issues discussed included: how persuasiveness relates in determining sufficient and appropriate audit evidence; presenting biases that impact the auditor; and clarifying the use of remote observation as an audit procedure.

Review the Executive Summary on the AASB's Web site.

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