R0050/2026-03-31-02/Q002/SRC02

Research	R0050 — Journalism Disciplines
Run	2026-03-31-02
Query	Q002
Search	S02
Result	S02-R01
Source	SRC02

PCAOB AS 1105 — Audit Evidence standard with sufficiency-appropriateness framework

Source

Field	Value
Title	AS 1105: Audit Evidence
Publisher	PCAOB (Public Company Accounting Oversight Board)
Author(s)	PCAOB
Date	Current
URL	https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105
Type	Regulatory standard

Summary

Dimension	Rating
Reliability	High
Relevance	High
Bias: Missing data	Low risk
Bias: Measurement	N/A
Bias: Selective reporting	Low risk
Bias: Randomization	N/A — not an RCT
Bias: Protocol deviation	N/A — not an RCT
Bias: COI/Funding	Low risk

Rationale

Dimension	Rationale
Reliability	Authoritative regulatory standard with force of law for public company audits
Relevance	Contains structured evidence evaluation framework with explicit quality-quantity tradeoff
Bias flags	No significant concerns; regulatory standard developed through public notice-and-comment process

Evidence Extracts

Evidence ID	Summary
SRC02-E01	Dual-axis sufficiency-appropriateness framework with explicit evidence reliability hierarchy