Exposure Drafts, Comment Letters, and Statements of Position



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Publication Date


Relational Format



American Institute of Certified Public Accountants


Auditors' reports -- United States; Financial Statements -- Accounting



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Comment Letters on Proposed Statements on Auditing Standards—Auditor Reporting: Forming an Opinion and Reporting on Financial Statements, Communicating Key Audit Matters in the Independent Auditor’s Report, Modifications to the Opinion in the Independent Auditor’s Report, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report, Proposed Amendments—Addressing Disclosures in the Audit of Financial Statements, November 28, 2017

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Accounting Commons



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