S02¶


Research	R0050 — Journalism Disciplines
Run	2026-03-31-02
Query	Q002
Search	S02

WebSearch + WebFetch — PCAOB/GAAS auditing standards for evidence evaluation

Summary¶

Field	Value
Source/Database	WebSearch, WebFetch
Query terms	"PCAOB GAAS auditing standards evidence evaluation sufficiency appropriateness structured assessment"
Filters	None
Results returned	10
Results selected	1
Results rejected	9

Selected Results¶

Result	Title	URL	Rationale
S02-R01	AS 1105: Audit Evidence — PCAOB	https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105	Primary authoritative standard defining audit evidence evaluation framework

Rejected Results¶

Result	Title	URL	Rationale
S02-R02	Various (9 results)	Various	Secondary summaries, textbook references, and general overviews that did not add beyond PCAOB primary source

Notes¶

PCAOB AS 1105 was fetched via WebFetch for complete content extraction. The standard provides a remarkably structured evidence evaluation framework with explicit reliability hierarchy.