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What is audit evidence these days? See the new audit standard

Oct 01, 2020 · 3 min read

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Business continually evolves, as it should. Things change over time, and at some point, you need to step back and reexamine what that all means. Does what you are doing — and how you are doing it — make the most sense now? Such introspection led to a modernization of the AICPA’s standard on audit evidence.

Through a comprehensive, multiyear effort, the AICPA’s Auditing Standards Board (ASB) explored enhancing the relevance of the audit evidence standard, which was last updated

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