R0050/2026-03-31/Q002/S02/R02¶
Summary¶
| Field | Value |
|---|---|
| Title | Various auditing standards explainers |
| URL | Multiple (gaapdynamics.com, trullion.com, optro.ai, etc.) |
| Date accessed | 2026-03-31 |
| Publication date | Various |
| Author(s) | Various |
| Publication | Various |
Selection Decision¶
Included in evidence base: No
Rationale: Secondary descriptions of PCAOB/GAAS standards. The primary AS 1105 standard was available and preferred.