R0050/2026-03-31/Q002/SRC03

Research	R0050 — Journalism and Other Truth-Seeking Disciplines
Run	2026-03-31
Query	Q002
Search	S02
Result	S02-R01
Source	SRC03

PCAOB AS 1105: Audit Evidence

Source

Field	Value
Title	AS 1105: Audit Evidence
Publisher	PCAOB
Author(s)	PCAOB
Date	Current (2025 revision)
URL	https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105
Type	Regulatory standard

Summary

Dimension	Rating
Reliability	High
Relevance	Medium-High
Bias: Missing data	Low risk
Bias: Measurement	N/A
Bias: Selective reporting	Low risk
Bias: Randomization	N/A
Bias: Protocol deviation	N/A
Bias: COI/Funding	Low risk

Rationale

Dimension	Rationale
Reliability	Primary regulatory standard from the PCAOB
Relevance	Directly defines structured evidence evaluation for auditing
Bias flags	None significant

Evidence Extracts

Evidence ID	Summary
SRC03-E01	Auditing formalizes sufficiency and appropriateness with context-dependent reliability factors