Audit evidence, technology, and judgement: A review of the literature in response to ED‐500

Author:

Barr‐Pulliam Dereck1ORCID,Calvin Christopher G.2,Eulerich Marc3,Maghakyan Arpine4ORCID

Affiliation:

1. School of Accountancy University of Louisville Louisville Kentucky USA

2. Department of Accounting University of Dayton Dayton Ohio USA

3. Department of Accounting and Finance University of Duisburg‐Essen Duisburg Germany

4. Department of Accounting and Finance University of Glasgow Glasgow UK

Abstract

AbstractIn October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED‐500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED‐500 and executes its standard‐setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future‐proof its standards, suggesting improvements to the proposed ED‐500. We also identify fruitful avenues for future academic research.

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

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