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Keywords: audit evidence framework
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Journal Articles
Accounting Horizons (2023) 37 (4): 1–8.
Published: 01 December 2023
..., or truth when possible? In this paper, we discuss the Auditing Standards Board (ASB)’s Audit Evidence Framework (AEF) and recent Public Company Accounting Oversight Board evidence-related guidance as valuable tools to help auditors and others evaluate the information they might use to arrive at evidence...