Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology‑Assisted Analysis of Information in Electronic Form

What Was Changed

The amendments update AS 1105, Audit Evidence, and AS 2301, The Auditor’s Responses to the Risks of Material Misstatement, to more specifically address certain aspects of designing and performing audit procedures that involve analyzing information in electronic form with technology-based tools (i.e., technology-assisted analysis).

Additional information on the amendments: 

• SEC Action: Release No. 34-100774 
• Adopting Release: PCAOB Release No. 2024-007
• Marked Text Illustration of Amendments to PCAOB Standards
• Project History: Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form
• Policy Statement Regarding Implementation of Paragraph .10A of AS 1105, Audit Evidence, PCAOB Release No. 2025-004

Why Did the PCAOB Adopt These Amendments?

Since AS 1105 and AS 2301 were issued by the Board in 2010, advancements in technology have enabled auditors to expand the use of technology-assisted analysis in audits.

The amendments are designed to decrease the likelihood that an auditor who performs audit procedures using technology-assisted analysis will issue an auditor’s report without obtaining sufficient appropriate audit evidence that provides a reasonable basis for the opinion expressed in the report.

What Are the Effective Dates?

The amendments are effective for audits of financial statements for fiscal years beginning on or after December 15, 2025.