Articlehybrid2023

Audit evidence, technology, and judgement: A review of the literature in response to ED‐500

Dereck D. Barr-Pulliam · Christopher G. Calvin · Marc Eulerich · Arpine Maghakyan

20 citations0/0 files storedJournal of International Financial Management and Accounting

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Abstract In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED‐500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED‐500 and executes its standard‐setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future‐proof its standards, suggesting improvements to the proposed ED‐500. We also identify fruitful avenues for future academic research.

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2010Construal-level theory of psychological distance.2009A Model and Literature Review of Professional Skepticism in Auditing 2020The Ethical Implications of Using Artificial Intelligence in Auditing 201320 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research 2010Development of a Scale to Measure Professional Skepticism 2015Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions 2015Big Data as Complementary Audit Evidence 2020Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

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