Audit evidence consists of both information that supports and corroborates management's assertions regarding the financial statements or internal control over financial reporting and information that contradicts such assertions.

2021年4月27日 · PCAOB Standards for IPE/IUC Documentation. The PCAOB Audit Standard (AS) 15.10 states that: “When using information produced by the entity as audit evidence, the auditor should evaluate whether the information is sufficient and appropriate for purpose of the audit by performing procedures to:

A statement that the standards of the PCAOB require that the auditor plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects;

2013年10月24日 · PCAOB in aspects of audits of internal control in which significant auditing deficiencies have been cited frequently in PCAOB inspection reports. Specifically, this alert discusses the following topics: • Risk assessment and the audit of internal control • Selecting controls to test • Testing management review controls

IUC的全称是information used by a relevant control, 比如员工应当附上相关原始凭证才能填报报销单，审批员工报销的时候应当重点审查报销单后附原始凭证的真实性和合理性。

2024年9月10日 · 简单来说，ipe和iuc都是审计和内部控制中关注的信息类型。ipe是主体在业务活动中直接产生的信息，iuc则是这些信息在相关控制流程中被利用的情况。两者共同作用于确保财务数据的真实性和准确性，以支持高效、可靠的审计流程。

2024年10月25日 · External auditors performing SOX procedures are especially vigilant for completeness and accuracy of IPE due to the PCAOB’s stringency. The PCAOB emphasizes that IPE must be complete, tamper-proof, and accompanied by adequate documentation to support audit conclusions.

To improve audit quality and assist auditors of public companies and brokers and dealers (“broker-dealers”), this Spotlight highlights recent staff observations on the use of IPC and information from external sources in the audit.

美国上市公司会计监督委员会 (pcaob) 与中国证券监督管理委员会和中国财政部签署了一份操作规程说明(sop)协议，就监督在 pcaob 注册的设在中国和香港的公共会计师事务所一事进行合作。

The findings delivered by the Public Company Accounting Oversight Board (PCAOB) inspections raise several questions about how organizations provide evidence to auditors, including: What are the major challenges companies face to comply? Who is responsible for testing ownership? Do companies benchmark key IPE and if so, what does that look like?