{"id":181,"date":"2026-02-23T11:38:51","date_gmt":"2026-02-23T06:08:51","guid":{"rendered":"https:\/\/auditconfirm.com\/blog\/?p=181"},"modified":"2026-02-23T12:34:04","modified_gmt":"2026-02-23T07:04:04","slug":"pcaob-as-1105","status":"publish","type":"post","link":"https:\/\/auditconfirm.com\/blog\/pcaob-as-1105","title":{"rendered":"Auditor\u2019s guide to PCAOB AS 1105: Evaluating the reliability of evidence in 2026"},"content":{"rendered":"\n<p>Audit quality today is judged less by the number of procedures performed and more by the reliability of the supporting evidence. Regulators, inspection teams, and audit committees increasingly ask a simple question: Could a reasonable auditor trust the evidence behind the opinion? This question sits at the heart of PCAOB AS 1105.&nbsp;<\/p>\n\n\n\n<p>For CPAs, the standard is no longer theoretical guidance. It has become the operational core of audit execution in 2026, especially as accounting records move to cloud systems, confirmations become digital, and fraud risks evolve.<\/p>\n\n\n\n<p>The Public Company Accounting Oversight Board has repeatedly observed a pattern in inspection findings over the past decade. Audit teams documented extensive procedures, yet the audit opinions still lacked adequate support. The issue was rarely missing documentation. Instead, auditors relied heavily on information prepared or influenced by management. As a result, PCAOB AS 1105 is now one of the most cited standards in PCAOB inspection reports.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Understanding the objective of <\/strong><strong>PCAOB AS 1105<\/strong><\/h2>\n\n\n\n<p>The standard focuses on whether audit evidence is both sufficient and appropriate.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sufficient<\/strong> refers to the quantity of evidence obtained<\/li>\n\n\n\n<li><strong>Appropriateness<\/strong> refers to the quality and reliability of that evidence<\/li>\n<\/ul>\n\n\n\n<p>Many audit deficiencies occur because teams focus on quantity while overlooking reliability.<\/p>\n\n\n\n<p>The standard defines audit evidence as information used by the auditor to support the audit opinion. However, not all information qualifies as reliable evidence. The reliability of evidence depends primarily on its source and the auditor\u2019s level of control over it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>How PCAOB AS 1105 interacts with other PCAOB standards<\/strong><\/h3>\n\n\n\n<p>PCAOB AS 1105 does not operate in isolation. Evaluating the reliability of audit evidence requires integration with several other PCAOB standards that govern risk assessment, substantive testing, and sampling.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>AS 2110 \u2013 Identifying and Assessing Risks of Material Misstatement<\/strong><\/h3>\n\n\n\n<p>Risk assessment drives evidence requirements. Higher-risk areas require more persuasive and reliable evidence. If risks are not properly identified under AS 2110, the auditor may obtain insufficient or inappropriate evidence under AS 1105.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>AS 2301 \u2013 The Auditor\u2019s Responses to the Risks of Material Misstatement<\/strong><\/h3>\n\n\n\n<p>AS 2301 links risk assessment to audit procedures. The nature, timing, and extent of procedures must be designed to obtain reliable evidence that responds directly to assessed risks. Weak evidence in high-risk areas is a common PCAOB inspection finding.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>AS 2315 \u2013 Audit Sampling<\/strong><\/h3>\n\n\n\n<p>When auditors use sampling, AS 2315 requires that the selected items provide a reasonable basis for conclusions. Even a properly designed sample fails AS 1105 if the underlying evidence within the sample lacks reliability.<\/p>\n\n\n\n<p>Together, these standards reinforce that audit quality depends not only on performing procedures, but on obtaining evidence that is both responsive to risk and sufficiently reliable to support the audit opinion.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The reliability hierarchy of audit evidence<\/strong><\/h2>\n\n\n\n<p>Evidence exists on a reliability spectrum. The higher the auditor\u2019s control and independence, the more reliable the evidence. While PCAOB AS 1105 does not prescribe a formal hierarchy, in practice, inspection findings consistently reflect this reliability spectrum based on source and auditor control.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. External third-party evidence (highest reliability)<\/strong><\/h3>\n\n\n\n<p>Generally more reliable because it is obtained from independent sources, provided the auditor controls the confirmation process and verifies respondent authenticity.<\/p>\n\n\n\n<p>Examples:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/auditconfirm.com\/product\/bank-balance-confirmation\" type=\"link\" id=\"https:\/\/auditconfirm.com\/product\/bank-balance-confirmation\">Bank confirmations<\/a><\/li>\n\n\n\n<li>Accounts receivable confirmations<\/li>\n\n\n\n<li>Legal letters<\/li>\n\n\n\n<li>Custodian statements<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Auditor-generated evidence<\/strong><\/h3>\n\n\n\n<p>Reliable because the auditor performs the procedure.<\/p>\n\n\n\n<p>Examples:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recalculations<\/li>\n\n\n\n<li>Reperformance of controls<\/li>\n\n\n\n<li>Physical inventory observations<\/li>\n\n\n\n<li>Independent analytical procedures<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Internally generated evidence with effective controls<\/strong><\/h3>\n\n\n\n<p>Reliability depends on control testing.<\/p>\n\n\n\n<p>Examples:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ERP system reports<\/li>\n\n\n\n<li>Approved contracts<\/li>\n\n\n\n<li>Authorized purchase orders<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Management representations (lowest reliability)<\/strong><\/h3>\n\n\n\n<p>Cannot stand alone under PCAOB AS 1105.<\/p>\n\n\n\n<p>Examples:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Verbal explanations<\/li>\n\n\n\n<li>Unsupported schedules<\/li>\n\n\n\n<li>Management estimates without corroboration<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Digital systems and electronic evidence in 2026<\/strong><\/h2>\n\n\n\n<p>Companies now maintain accounting records in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cloud accounting software<\/li>\n\n\n\n<li>Integrated ERP platforms<\/li>\n\n\n\n<li>Automated revenue systems<\/li>\n\n\n\n<li>Digital banking platforms<\/li>\n<\/ul>\n\n\n\n<p>Automation increases efficiency but not reliability. System-generated data reliability depends on the effectiveness of relevant controls, consistent with the linkages to AS 1105, AS 2110, and AS 2301.<\/p>\n\n\n\n<p>Before relying on electronic evidence, auditors typically evaluate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Who generated the report<\/li>\n\n\n\n<li>Whether management can edit the data<\/li>\n\n\n\n<li>Access controls over the system<\/li>\n\n\n\n<li>Testing of IT general controls<\/li>\n\n\n\n<li>Reconciliation to the general ledger<\/li>\n\n\n\n<li>Independent assurance (such as SOC reports)<\/li>\n<\/ul>\n\n\n\n<p>Without these steps, reliance on system reports does not meet PCAOB AS 1105 expectations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Corroboration: a core requirement<\/strong><\/h2>\n\n\n\n<p>Generally, no single document should support a material financial statement assertion. Evidence strength increases when multiple independent sources agree.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Example \u2014 revenue testing:<\/strong><\/h3>\n\n\n\n<p><strong>Weak evidence<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Internal sales register only<\/li>\n<\/ul>\n\n\n\n<p><strong>Strong evidence<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Signed contract<\/li>\n\n\n\n<li>Invoice<\/li>\n\n\n\n<li>Shipping documentation<\/li>\n\n\n\n<li>Payment receipt<\/li>\n\n\n\n<li>Customer confirmation<\/li>\n<\/ul>\n\n\n\n<p>Inspectors frequently cite audits where auditors accepted internal schedules without verification. These are frequently cited PCAOB AS 1105 deficiencies.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Third-party confirmations<\/strong><\/h2>\n\n\n\n<p>Confirmations directly address key assertions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Existence<\/li>\n\n\n\n<li>Rights and obligations<\/li>\n\n\n\n<li>Accuracy<\/li>\n<\/ul>\n\n\n\n<p>However, confirmation risks have changed. Auditors typically now consider:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Spoofed email responses<\/li>\n\n\n\n<li>Fake domains<\/li>\n\n\n\n<li>Management-controlled mailing lists<\/li>\n\n\n\n<li>Altered contact details<\/li>\n<\/ul>\n\n\n\n<p>The auditor must control the process. Reliability decreases if management:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Selects respondents<\/li>\n\n\n\n<li>Distributes confirmations<\/li>\n\n\n\n<li>Receives responses<\/li>\n<\/ul>\n\n\n\n<p>Under PCAOB AS 1105, confirmation procedures typically remain under auditor control.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Evaluating information produced by the company (IPC)<\/strong><\/h2>\n\n\n\n<p>Common IPC examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aging reports<\/li>\n\n\n\n<li>Inventory listings<\/li>\n\n\n\n<li>Deferred revenue schedules<\/li>\n\n\n\n<li>Commission calculations<\/li>\n<\/ul>\n\n\n\n<p>Auditors often use these reports but forget to test them. To rely on IPC, auditors must evaluate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Source data accuracy<\/li>\n\n\n\n<li>System logic<\/li>\n\n\n\n<li>Change management procedures<\/li>\n\n\n\n<li>Access controls<\/li>\n\n\n\n<li>Reconciliation to accounting records<\/li>\n<\/ul>\n\n\n\n<p>Without these procedures, the evidence generally does not satisfy PCAOB AS 1105.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Professional skepticism and evidence evaluation<\/strong><\/h2>\n\n\n\n<p>Professional skepticism is demonstrated through procedures, not attitude. Auditors must challenge evidence when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Management incentives exist<\/li>\n\n\n\n<li>Transactions are unusual<\/li>\n\n\n\n<li>Estimates are aggressive<\/li>\n\n\n\n<li>Related parties are involved<\/li>\n<\/ul>\n\n\n\n<p>For example, a management revenue accrual spreadsheet requires:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recalculation<\/li>\n\n\n\n<li>Contract review<\/li>\n\n\n\n<li>Subsequent cash testing<\/li>\n\n\n\n<li>Independent corroboration<\/li>\n<\/ul>\n\n\n\n<p>Accepting explanations without verification is a common PCAOB AS 1105 deficiency.<\/p>\n\n\n\n<p><strong>Inspector mindset: How PCAOB reviewers evaluate evidence<\/strong><\/p>\n\n\n\n<p>From an inspector\u2019s perspective, the key question is not whether evidence exists, but whether the auditor demonstrated why it was reliable.<\/p>\n\n\n\n<p>PCAOB inspectors rarely challenge whether documents were obtained. Instead, they evaluate whether the auditor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maintained control over the evidence<\/li>\n\n\n\n<li>Corroborated management-provided information<\/li>\n\n\n\n<li>Addressed risks of manipulation or bias<\/li>\n\n\n\n<li>Clearly documented why the evidence was appropriate<\/li>\n<\/ul>\n\n\n\n<p>When workpapers fail to explain <em>why<\/em> evidence can be trusted, inspectors frequently conclude that PCAOB AS 1105 was not satisfied\u2014even if multiple procedures were performed.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>High-risk audit areas<\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Revenue recognition<\/strong><\/h4>\n\n\n\n<p>Auditors must verify:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contract terms<\/li>\n\n\n\n<li>Delivery or performance<\/li>\n\n\n\n<li>Payment conditions<\/li>\n\n\n\n<li>Collectability<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Estimates and fair value<\/strong><\/h4>\n\n\n\n<p>Reliable evidence requires:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Independent assumptions<\/li>\n\n\n\n<li>Market data<\/li>\n\n\n\n<li>Sensitivity analysis<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Related-party transactions<\/strong><\/h4>\n\n\n\n<p>Reliability risk is high because independence is limited. External corroboration becomes essential.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Technology, data analytics, and AI<\/strong><\/h4>\n\n\n\n<p>Modern audits increasingly use:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Data analytics<\/li>\n\n\n\n<li>Anomaly detection<\/li>\n\n\n\n<li>AI-based risk identification<\/li>\n\n\n\n<li>Automated sampling<\/li>\n<\/ul>\n\n\n\n<p>These tools improve risk assessment but do not replace evidence. AI outputs do not, on their own, constitute sufficient appropriate audit evidence. The auditor must still obtain independent support. Technology improves efficiency but, in and of itself, does not satisfy PCAOB AS 1105.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Common PCAOB inspection findings<\/strong><\/h3>\n\n\n\n<p>Recurring inspection deficiencies include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Overreliance on inquiry<\/li>\n\n\n\n<li>Weak confirmation procedures<\/li>\n\n\n\n<li>Lack of testing of system reports<\/li>\n\n\n\n<li>Acceptance of management explanations<\/li>\n\n\n\n<li>Insufficient corroboration<\/li>\n<\/ul>\n\n\n\n<p>The recurring issue is not the lack of documentation. It is insufficiently reliable documentation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Practical steps CPAs should implement in 2026<\/strong><\/h2>\n\n\n\n<p>To align with PCAOB AS 1105, audit teams should:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Strengthen confirmation controls<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Independently verify respondent identity<\/li>\n\n\n\n<li>Avoid client-provided contact information<\/li>\n\n\n\n<li>Maintain control of distribution and response<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Validate system-generated reports<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Test IT general controls<\/li>\n\n\n\n<li>Reconcile to the general ledger<\/li>\n\n\n\n<li>Reperform report logic when necessary<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Improve evidence corroboration<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rely on multiple independent sources<\/li>\n\n\n\n<li>Avoid single-document support<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Enhance documentation<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Explain why evidence is reliable<\/li>\n\n\n\n<li>Link evidence directly to assertions<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Limit reliance on inquiry<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inquiry should support evidence, not replace it<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Documentation expectations<\/strong><\/h3>\n\n\n\n<p>Audit workpapers must clearly demonstrate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>How the auditor obtained the evidence<\/li>\n\n\n\n<li>Why the evidence is reliable<\/li>\n\n\n\n<li>How the evidence supports the audit opinion<\/li>\n<\/ul>\n\n\n\n<p>Inspectors often conclude that auditors gathered documents but failed to prove appropriateness. Proper documentation must explicitly address reliability under PCAOB AS 1105.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Legal and litigation perspective<\/strong><\/h3>\n\n\n\n<p>In audit litigation, the central argument often becomes:<\/p>\n\n\n\n<p>Should the auditor have trusted this evidence?<\/p>\n\n\n\n<p>Courts often evaluate whether a reasonable auditor would have questioned the documentation. If yes, the matter becomes a failure to comply with PCAOB AS 1105. Therefore, evidence reliability is also a key element of audit defensibility.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><br><\/strong><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p>Modern auditing centers on evaluating evidence rather than merely completing procedures. Auditors must move beyond checklists and focus on the credibility of the information supporting their opinion.&nbsp;<\/p>\n\n\n\n<p>As accounting systems become digital and remote, the risk of manipulated documentation increases. Independent and verified evidence is therefore more important than ever.<\/p>\n\n\n\n<p>Secure confirmation workflows, identity-verified responses, and controlled third-party communication significantly strengthen audit support and help auditors meet PCAOB AS 1105 expectations. <strong>AuditConfirm<\/strong> supports auditors in this environment by enabling secure <a href=\"https:\/\/auditconfirm.com\/\" type=\"link\" id=\"https:\/\/auditconfirm.com\/\">audit confirmations<\/a>, structured workflows, and authenticated respondent verification. By strengthening third-party evidence and reducing confirmation risk, <strong>AuditConfirm<\/strong> helps CPAs obtain higher-quality audit evidence and better withstand regulatory scrutiny.<\/p>\n\n\n\n<p>Ultimately, the audit opinion is only as strong as the evidence behind it. Reliable evidence remains the defining factor of audit quality in 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>FAQs<\/strong><\/h2>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-fe9f6b3 is-style-default\" data-block-id=\"fe9f6b3\">\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-72b0c05 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"72b0c05\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-72b0c05-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-72b0c05-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-c745cbb\" data-block-id=\"c745cbb\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-dab6a0d\" id=\"strong-what-is-pcaob-as-1105-and-why-is-it-important-for-auditors-strong\" data-block-id=\"dab6a0d\"><h3 class=\"stk-block-heading__text\"><strong>What is PCAOB AS 1105, and why is it important for auditors?<\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-d733433\" data-block-id=\"d733433\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-d733433\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-d-733433-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-d-733433-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg data-prefix=\"fas\" data-icon=\"chevron-down\" class=\"svg-inline--fa fa-chevron-down fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-50ec526 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"50ec526\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-50ec526-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-50ec526-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e4e7f65\" data-block-id=\"e4e7f65\"><p class=\"stk-block-text__text\">PCAOB AS 1105 sets the standard for evaluating the reliability of audit evidence. Auditors use it to determine whether the evidence they gather is sufficient and appropriate to support their audit opinion. Following this standard helps CPAs reduce risk and comply with regulatory expectations.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-e0d68d8 is-style-default\" data-block-id=\"e0d68d8\">\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d3987fc stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"d3987fc\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d3987fc-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-d3987fc-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-490b725\" data-block-id=\"490b725\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-a8a14d9\" id=\"strong-strong-how-do-auditors-ensure-they-obtain-reliable-evidence-under-pcaob-as-1105-strong-strong\" data-block-id=\"a8a14d9\"><h3 class=\"stk-block-heading__text\"><strong><strong>How do auditors ensure they obtain reliable evidence under PCAOB AS 1105?<\/strong><\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-40bb23a\" data-block-id=\"40bb23a\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-40bb23a\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-40-bb-23-a-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-40-bb-23-a-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg data-prefix=\"fas\" data-icon=\"chevron-down\" class=\"svg-inline--fa fa-chevron-down fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d765acd stk-block-accordion__content\" data-v=\"4\" data-block-id=\"d765acd\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d765acd-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-d765acd-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7f45086\" data-block-id=\"7f45086\"><p class=\"stk-block-text__text\">Auditors obtain reliable evidence by prioritizing independent sources, testing system-generated reports, and corroborating management-provided information. Using third-party confirmations and validated internal controls increases the strength and credibility of the audit evidence.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-7b31865 is-style-default\" data-block-id=\"7b31865\">\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4dd158d stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"4dd158d\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4dd158d-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-4dd158d-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-61e20de\" data-block-id=\"61e20de\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ab0047f\" id=\"strong-strong-strong-can-technology-and-ai-replace-traditional-audit-evidence-in-compliance-with-pcaob-as-1105-strong-strong-strong\" data-block-id=\"ab0047f\"><h3 class=\"stk-block-heading__text\"><strong><strong><strong>Can technology and AI replace traditional audit evidence in compliance with PCAOB AS 1105?<\/strong><\/strong><\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-124ac88\" data-block-id=\"124ac88\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-124ac88\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-124-ac-88-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-124-ac-88-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg data-prefix=\"fas\" data-icon=\"chevron-down\" class=\"svg-inline--fa fa-chevron-down fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c933ddd stk-block-accordion__content\" data-v=\"4\" data-block-id=\"c933ddd\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-c933ddd-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-c933ddd-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-523ce1d\" data-block-id=\"523ce1d\"><p class=\"stk-block-text__text\">Auditors use technology and AI to identify anomalies and enhance risk assessment, but these tools cannot replace traditional evidence. Auditors must validate all AI-generated insights with independent or corroborated evidence to comply with PCAOB AS 1105.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-f527090 is-style-default\" data-block-id=\"f527090\">\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-edfbbf2 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"edfbbf2\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-edfbbf2-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-edfbbf2-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-e8ea7ff\" data-block-id=\"e8ea7ff\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ae8c697\" id=\"strong-strong-strong-strong-what-role-do-third-party-confirmations-play-in-meeting-pcaob-as-1105-requirements-strong-strong-strong-strong\" data-block-id=\"ae8c697\"><h3 class=\"stk-block-heading__text\"><strong><strong><strong><strong>What role do third-party confirmations play in meeting PCAOB AS 1105 requirements?<\/strong><\/strong><\/strong><\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-7f28c3b\" data-block-id=\"7f28c3b\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-7f28c3b\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-7-f-28-c-3-b-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-7-f-28-c-3-b-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg data-prefix=\"fas\" data-icon=\"chevron-down\" class=\"svg-inline--fa fa-chevron-down fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c48b001 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"c48b001\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-c48b001-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-c48b001-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-88f1e4f\" data-block-id=\"88f1e4f\"><p class=\"stk-block-text__text\">Third-party confirmations provide highly reliable audit evidence because they come from independent sources. Auditors control the process, verify respondent identities, and avoid management interference to ensure the evidence meets PCAOB AS 1105 standards.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-3f3eff5 is-style-default\" data-block-id=\"3f3eff5\">\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-a497473 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"a497473\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-a497473-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-a497473-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-1bf9356\" data-block-id=\"1bf9356\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-454d35f\" id=\"strong-strong-strong-strong-strong-how-can-cp-as-document-evidence-to-satisfy-pcaob-as-1105-strong-strong-strong-strong-strong\" data-block-id=\"454d35f\"><h3 class=\"stk-block-heading__text\"><strong><strong><strong><strong><strong>How can CPAs document evidence to satisfy PCAOB AS 1105?<\/strong><\/strong><\/strong><\/strong><\/strong><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-943ccc8\" data-block-id=\"943ccc8\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><linearGradient id=\"linear-gradient-943ccc8\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-943-ccc-8-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-943-ccc-8-color-2)\"><\/stop><\/linearGradient><\/defs><\/svg><svg data-prefix=\"fas\" data-icon=\"chevron-down\" class=\"svg-inline--fa fa-chevron-down fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-a376e59 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"a376e59\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-a376e59-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-a376e59-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-192e83f\" data-block-id=\"192e83f\"><p class=\"stk-block-text__text\">CPAs document evidence by clearly explaining how the auditor obtained it, why it is reliable, and how it supports the financial statement assertions. Proper documentation demonstrates compliance with PCAOB AS 1105 and strengthens audit defensibility.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Audit quality today is judged less by the number of procedures performed and more by the reliability of the supporting evidence. Regulators, inspection teams, and audit committees increasingly ask a simple question: Could a reasonable auditor trust the evidence behind the opinion? This question sits at the heart of PCAOB AS 1105.&nbsp; For CPAs, the standard is no longer theoretical guidance. It has become the operational core of audit execution in 2026, especially as accounting records move to cloud systems, confirmations become digital, and fraud risks evolve. The Public Company Accounting Oversight Board has repeatedly observed a pattern in inspection [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":182,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Auditor\u2019s Guide to PCAOB AS 1105 in 2026 | Evaluating Reliable Audit Evidence<\/title>\n<meta name=\"description\" content=\"Learn how CPAs can comply with PCAOB AS 1105 in 2026 by evaluating and obtaining reliable audit evidence. 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