PCAOB releases guidance on audit evidence standard

October 2, 2025

The Public Company Accounting Oversight Board released new staff guidance to help auditors implement the requirements of AS 1105, "Audit Evidence."

The amended Paragraph .10A of AS 1105 addresses auditor responsibility for evaluating the reliability of external information provided by the company in electronic form. The staff guidance posted on Wednesday provides examples to help audit firms implement the paragraph. The examples should be read in conjunction with the new requirements and the PCAOB policy statement, according to the board.

"Paragraph .10A does not prescribe the nature, timing, or extent of procedures," the board wrote in its policy statement. "Instead, the requirements are principles-based and scalable based on risk."

This is the latest in a series of materials the PCAOB has released to help auditors implement new standards and rules. These resources, which include workshops, videos and online knowledge checks, are available on the Implementation Resources for PCAOB Standards and Rules page.

[Accounting Today]