Cat-2 · T561 · PCAOB AS 1105 / AS 2301 · Technology-Assisted Analysis

Technology-Assisted-Analysis Record Composer

Describe the analysis your team performed with an AI or technology-assisted-analysis (ATT) tool, and compose a structured documentation record covering the relevance and reliability elements added to AS 1105, Audit Evidence, and AS 2301, The Auditor's Responses to the Risks of Material Misstatement, by the PCAOB's technology-assisted-analysis amendments (adopted 2024-06-12, approved by the SEC 2024-08-20, Release No. 34-100774; effective for audits of fiscal years beginning on or after 2025-12-15). An analysis run with an internal, deterministic AINumbers tool is labeled observed and can reference a replayable OCG compute receipt; an analysis run with an external tool is labeled asserted: we bind what the preparer told us and the digests they supplied, not an observed tool execution.

AS 1105 / AS 2301 (amended) SEC Rel. No. 34-100774 Observed vs. Asserted labeling Zero PII · Client-side

⚠ This composer produces an evidence format, not an audit opinion. It does not claim PCAOB or AICPA endorsement, and it does not claim that any record is sufficient audit evidence on its own. Records here are designed to satisfy documentation elements of the cited standards; the auditor forms the opinion and the standard-setter certifies compliance.

Tool Provenance

Internal AINumbers tool (observed, receipt-backed)

External tool (asserted, digest-backed)

Receipt Tool ID

Receipt Tool Version

Receipt execution_hash (64-char lowercase hex)

External Tool Name / Vendor

External Tool Version / Model ID

Input Data Digest (SHA-256 hex, supplied by preparer)

Output Data Digest (SHA-256 hex, supplied by preparer)

⚠ Asserted: we did not observe this tool's execution. The digests bind what the preparer supplied; they are not independently verified by AINumbers.

Technology-Assisted-Analysis Record

Not yet verified

AS 1105 / AS 2301 Citations

· AS 1105, "Audit Evidence," as amended by PCAOB Rel. No. 2024-005 (adopted 2024-06-12)
· AS 2301, "The Auditor's Responses to the Risks of Material Misstatement," as amended by the same release
· SEC approval: Release No. 34-100774 (2024-08-20)
· Effective for audits of fiscal years beginning on or after 2025-12-15
· Verify current text at build time: these standards move, and a record citing superseded text misleads the reader who trusts it most.