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In our comment letter, we supported the AICPA’s efforts to modernize audit evidence standards to address the use of emerging technologies, such as artificial intelligence, and new types of audit technologies and tools the auditor uses to obtain evidence. However, we recommended that the AICPA work with the International Auditing and Assurance Standards Board to develop a converged standard on evaluating audit evidence, and we expressed concern that the proposal would create a new documentation requirement for auditors, which we do not believe was the Auditing Standards Board’s intent.
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