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Comment Letter - PCAOB proposal on Technology-Assisted Analysis (TAA)


In our comment letter responding to the PCAOB's proposed amendments on TAA, we support the PCAOB’s efforts to modernize audit standards related to technology use in the audit. However, we offered several recommendations to   focus less on the classification of audit procedures, remove the requirement to test controls over external information maintained by the company and clarify the approach for testing unusual items identified during substantive testing.

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