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PCAOB Offers Guidance for Auditors Applying the Audit Evidence Standard

By:
Karen Sibayan
Published Date:
Oct 2, 2025

iStock-621844198 Audit

On Oct. 1, the PCAOB published new staff guidance to assist auditors who are implementing paragraph .10A of AS 1105, Audit Evidence, according to a release.

The staff guidance that was just published offers examples that are illustrative to assist audit firms in implementing the paragraph .10A requirements. The examples should be read together with the new requirements as outlined in the adopting release and theBoard policy statement on paragraph .10A that was released on Sept. 18, 2025 where the Board said there would be forthcoming staff guidance.

This is the latest in a range of materials—such as workshops, videos, online knowledge checks, and more—that the PCAOB has issued to help auditors in implementing of new standards and rules.

These resources and other important information are available at the Implementation Resources for PCAOB Standards and Rules page.

Firms and auditors that have questions regarding the implementation of the new amendments can also connect with PCAOB staff through its website or by phone at (202) 591-4395.