R0050/2026-03-31/Q002/S02/R01

Research	R0050 — Journalism and Other Truth-Seeking Disciplines
Run	2026-03-31
Query	Q002
Search	S02
Result	S02-R01

Summary

Field	Value
Title	AS 1105: Audit Evidence
URL	https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105
Date accessed	2026-03-31
Publication date	Current (effective 2025-12-15 revision)
Author(s)	PCAOB
Publication	PCAOB Auditing Standards

Selection Decision

Included in evidence base: Yes

Rationale: Primary PCAOB standard defining audit evidence requirements, sufficiency, and appropriateness — directly relevant to structured evidence evaluation.