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PCAOB issues staff guidance on evaluating relevance and reliability of audit evidence obtained from external sources

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image

Oct 07, 2021

On October 7, 2021, the Public Company Accounting Oversight Board (PCAOB) released staff guidance on considerations regarding the relevance and reliability of information from external sources that the auditor plans to use as audit evidence. The guidance also addresses the relationship between the quality and quantity of audit evidence.

Review the guidance and audit evidence project on PCAOB’s website.

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