Standardy PCAOB i sztuczna inteligencja w quizie audytowym

Odpowiedzi i wyjaśnienia pojawiają się w miarę rozwiązywania quizu.

1. Które dwa standardy PCAOB zmieniły poprawki z 2024 r. dotyczące analizy wspomaganej technologią?
   • AS 2201 and AS 2110
   • AS 1215 and AS 2401
   • AS 1105 and AS 2301
   • AS 2510 and AS 1210
2. Analiza wszystkich zapisów w dzienniku przychodów wskazuje 40 wpisów spełniających kryteria audytora. Czego oczekują zmienione wytyczne?
   • 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. Co audytor powinien ocenić, zanim umieści wygenerowany przez firmę raport dotyczący przeterminowanych należności w narzędziu analitycznym?
   • 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. Kto powinien być w stanie zrozumieć dokumenty robocze dotyczące procedury wspomaganej sztuczną inteligencją zgodnie z AS 1215?
   • 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. Zarówno do oceny ryzyka, jak i do badań bezpośrednich wykorzystywana jest pojedyncza analiza wspomagana technologią. Co musi zrobić audytor?
   • 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