Exposure Drafts, Comment Letters, and Statements of Position
Files
Download Full Text (245 KB)
Description
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 61, Communication With Audit Committees, as amended. This proposed SAS establishes standards and provides guidance to an auditor on matters to be communicated with those charged with governance.
Publication Date
2006
Relational Format
Book
Keywords
Communication in accounting -- Standards -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Auditing Standards Board, "Proposed statement on auditing standards : The auditor's communication with those charged with governance;Auditor's communication with those charged with governance; Exposure draft (American Institute of Certified Public Accountants), 2006, March 10" (2006). Exposure Drafts, Comment Letters, and Statements of Position. 326.
https://egrove.olemiss.edu/aicpa_sop/326
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.