Audit Evidence


The objectives of the project are to:

(a)   Explore issues relevant to audit evidence, including those arising from technology, professional skepticism and the growing number of sources of information available to auditors .

(b)   Identify and implement actions to address these issues, which may include revisions to ISA 500 or other actions, such as non-authoritative guidance.



Project Stages

Board Papers

March 2019 June 2019

Board Minutes

March 2019 June 2019 September 2019

CAG Papers

March 2019

CAG Minutes

March 2019


Audit Evidence Workstream Plan



The Board was provided with an overview of the development of the ‘Audit Evidence Workstream Plan’ (AEWP). The Audit Evidence Working Group will accordingly undertake further information gathering and research and develop recommendations for possible further actions to be presented to the Board in the first half of 2020.


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