Cuestionario sobre estándares PCAOB e IA en auditorías

Las respuestas y explicaciones aparecen a medida que realiza el cuestionario.

1. ¿Qué dos normas del PCAOB cambiaron con las enmiendas de 2024 sobre el análisis asistido por tecnología?
   • AS 2201 and AS 2110
   • AS 1215 and AS 2401
   • AS 1105 and AS 2301
   • AS 2510 and AS 1210
2. Un análisis de todos los asientos del libro diario de ingresos marca 40 asientos que cumplen con los criterios del auditor. ¿Qué espera la orientación modificada?
   • The auditor investigates the flagged items
   • The auditor may drop the flags if the total is below materiality
   • The run itself counts as sufficient evidence
   • The auditor re-runs the analysis with tighter criteria until fewer items appear
3. Antes de introducir un informe de antigüedad de cuentas por cobrar generado por la empresa en una herramienta de análisis, ¿qué debe evaluar el auditor?
   • Only whether the report's formatting suits the tool
   • Whether the vendor of the analytics tool is registered with the PCAOB
   • Nothing, because the tool validates its own inputs
   • Whether the report is accurate and complete
4. Según el AS 1215, ¿quién debe poder comprender los papeles de trabajo de un procedimiento asistido por IA?
   • Only the engagement partner who approved the tool
   • An experienced auditor with no prior connection to the engagement
   • The company's audit committee
   • The software vendor's support team
5. Se utiliza un único análisis asistido por tecnología tanto para la evaluación de riesgos como para las pruebas sustantivas. ¿Qué debe hacer el auditor?
   • Apply the objective of the procedure that was performed first
   • Treat it as a risk assessment procedure only
   • Meet the objectives of each purpose
   • Get approval from the PCAOB before relying on it
6. Why does testing 100% of a population not remove the need for auditor judgment?
   • Full-population tests are prohibited under PCAOB standards
   • The data may be incomplete or unreliable, and the flagged items still need evaluation
   • The PCAOB requires sampling in every audit
   • Software cannot process more than a sample of entries
7. A team uses generative AI to summarize customer contract terms. What step makes those summaries fit to rely on?
   • Comparing a sample of summaries with the signed contracts
   • Asking the same model to confirm its own summaries
   • Using the longest summaries, because they contain more detail
   • Relying on the model vendor's accuracy claims
8. For which audits do the 2024 technology-assisted analysis amendments take effect?
   • Audits of fiscal years beginning on or after December 15, 2023
   • Only audits of companies with revenue above $1 billion
   • Audits completed after January 1, 2025
   • Audits of fiscal years beginning on or after December 15, 2025