S02¶


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

WebSearch + WebFetch — PCAOB/GAAS auditing standards evidence evaluation

Summary¶

Field	Value
Source/Database	WebSearch + WebFetch
Query terms	(1) "PCAOB GAAS auditing standards evidence evaluation structured methodology" (2) "PCAOB AS1105 audit evidence sufficient appropriate reliability hierarchy" (3) WebFetch of PCAOB AS1105
Filters	None
Results returned	20 (search) + 1 (fetch)
Results selected	1
Results rejected	20

Selected Results¶

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

Rejected Results¶

Result	Title	URL	Rationale
S02-R02	Various auditing standards explainers	Multiple URLs	Secondary descriptions that add nothing beyond the primary standard

Notes¶

The WebFetch of AS 1105 confirmed that PCAOB provides qualitative reliability factors but explicitly avoids a rigid hierarchy. The standard's approach to evidence sufficiency parallels GRADE but with context-dependent reliability rather than ranked levels.