Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions
讨论审计证据框架和监管指引，帮助审计师及他人评估信息是否足以作为证据支持结论，适用于信息真假难辨的环境。
SYNOPSIS The sources of information today are quite varied and often conflicting, leading to claims of fake news, conspiracy theories, outright lies, and censorship. In such an environment, how do you work toward evidence-based conclusions, 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-based conclusions. We encourage others to “think like an auditor” when evaluating information. Our fundamental message is that information is not automatically evidence that should be used to support conclusions. Instead, information needs to be carefully evaluated before it rises to the level of evidence to support a conclusion.