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The AICPA Chief Auditor will discuss revisions to one of the core auditing standards; Audit Evidence (AU-C 500). The Audit Evidence standard has been revised to make it more relevant and effective in today's business environment. The revised standard provides the auditor with a robust framework for evaluating the sufficiency and appropriateness of information to be used for audit evidence by recognizing (1) the vast increase in sources of information available to auditors, (2) the use of emerging technology by management and auditors, and (3) the increasing need to exercise professional skepticism when evaluating audit evidence.
