In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED-500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED-500 and executes its standard-setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future-proof its standards, suggesting improvements to the proposed ED-500. We also identify fruitful avenues for future academic research.

中文翻译：

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审计证据、技术和判断：针对 ED-500 的文献综述

2022 年 10 月，国际审计与鉴证准则委员会 (IAASB) 发布了 500 号征求意见稿 (ED-500)。其重点是修订和整合审计师在外部审计期间评估审计证据时使用的标准。随着 IAASB 评估 ED-500 的反馈并执行其标准制定议程，这项研究为正在进行的讨论做出了贡献。我们回顾了过去 10 年发表的学术文献，以综合现有的知识，特别是在审计证据评估过程中技术的使用和专业怀疑主义的应用。我们的审查提供了 IAASB 在寻求现代化和面向未来的标准时应考虑的因素，并建议对拟议的 ED-500 进行改进。我们还为未来的学术研究确定了富有成效的途径。