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Comment Letters on Proposed Statements on Auditing Standards, Required Supplementary Information, Other information in Documents Containing Audited Financial Statements, Other Information in Relation to the Financial Statements as a Whole, January 21, 2009
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Analytical Procedures (Redrafted), December 10, 2009, Comments are requested by May 3, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2009, December 10
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Audit Evidence⎯Specific Considerations for Selected Items, December 21, 2009, Comments are requested by April 30, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2009, December 21
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures (Redrafted), September 4, 2009, Comments are requested by November 30, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 4
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Audit Sampling (Redrafted), February 23, 2009, Comments are requested by May 29, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, February 23
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Audits of Group Financial Statements (Including the Work of Component Auditors), September 4, 2009, Comments are requested by December 15, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 4
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Communicating Internal Control Related Matters Identified in an Audit (Redrafted), December 21, 2009, Comments are requested by April 30, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2009, December 21
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards: Consideration of fraud in a Financial Statement Audit (Redrafted
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards: Consideration of fraud in a Financial Statement Audit (Redrafted); Exposure draft (American Institute of Certified Public Accountants) 2009, January 28
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Consideration of Fraud in a Financial Statement Audit (Redrafted), January 28, 2009, Comments are requested by May 29, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, January 28
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards: Consideration of laws and Regulations in an Audit of Financial Statements; Exposure Draft (American Institute of Certified Public Accountants) 2009, January 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Consideration of Laws and Regulations in an Audit of Financial Statements, January 30, 2009, Comments are requested by May 29, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, January 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Engagements to Report on Summary Financial Statements, September 30, 2009, Comments requested by December 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, External Confirmations, May 28, 2009, Comments are requested by August 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, May 28
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Forming an Opinion and Reporting on Financial Statements, Modifications to the Opinion in the Independent Auditor’s Report, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report, September 30, 2009, Comments are requested by December 31, 2009. Exposure Draft (American Institute of Certified Public Accountants), 2009, September 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Initial Audit Engagements, Including Reaudits—Opening Balances, February 9, 2009, Comments are requested by May 29, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, February 9
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Quality Control for an Audit of Financial Statements, June 1, 2009, Comments are requested by August 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, June 1
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Related Parties (Redrafted), September 11, 2009, Comments are requested by December 15, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 11
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements (Redrafted), September 30, 2009,Comments are requested by December 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Reporting on Financial Statements Prepared in Accordance with a Financial reporting Framework Generally Accepted in Another Country, September 30, 2009, Comments are requested by December 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Reports on Application of Requirements of an Applicable Financial Reporting Framework, December 10, 2009,Comments are requested by May 17, 2010; ; Exposure Draft (American Institute of Certified Public Accountants), 2009, December 10
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement, September 30, 2009, Comments are requested by December 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Subsequent Events and Subsequently Discovered Facts, April 10, 2009, Comments are requested by July 15, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, April 10
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Terms of Engagement, Written Representations, October 15, 2009, Comments are requested by January 15, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2009, October 15
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Using the Work of an Auditor’s Specialist, December 21, 2009, Comments are requested by April 30, 2010; Exposure Draft (American Institute of Certified Public Accountants), 2009, December 21
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Quality Control Standards, A Firm’s System of Quality Control (Redrafted), June 1, 2009, Comments are requested by August 31, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, June 1
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statements on Auditing Standards, Required Supplementary Information, Other information in Documents Containing Audited Financial Statements, Other Information in Relation to the Financial Statements as a Whole, January 21, 2009, Comments are requested by May 15, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, January 21
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Omnibus Proposal of Professional Ethics Division Interpretations and Rulings, September 4, 2009
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Omnibus Proposal of Professional Ethics Division Interpretations and Rulings, September 4, 2009, Comments should be received by November 6, 2009; Exposure Draft (American Institute of Certified Public Accountants), 2009, September 4
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data; Statement of position 09-1
American Institute of Certified Public Accountants. XBRL Assurance Task Force
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Comment Letters on Proposed Statement on Standards for Accounting and Review Services, Applicability of Statements on Standards for Accounting and Review Services, November 17, 2008
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed Statement on Standards for Accounting and Review Services, Applicability of Statements on Standards for Accounting and Review Services, November 17, 2008; Exposure Draft (American Institute of Certified Public Accountants), 2008, November 17
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed audit and accounting guide: gaming; Exposure draft (American Institute of Certified Public Accountants), 2008, September 10
American Institute of Certified Public Accountants. Accounting Standards Executive Committee
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Audit documentation: supplementary material; Exposure draft (American Institute of Certified Public Accountants), 2008, April 30
American Institute of Certified Public Accountants. Auditing Standards Board
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Auditor's communication with those charged with governance: supplementary material;
American Institute of Certified Public Accountants. Auditing Standards Board
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Changes made to the December 2007 exposure draft (ED) of International Standard on Auditing (ISA) 402 (revised and redrafted), audit considerations relating to an entity using a third party service organization, and proposed statement on auditing standards (SAS) audit considerations relating to an entity using a service organization; Exposure draft (American Institute of Certified Public Accountants), 2008, November 17
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed statement on auditing standards: audit considerations relating to an entity using a service organization (redrafted), November 17, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Communicating Internal Control Related Matters Identified in an Audit, June 12, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed statement on auditing standards: compliance audits, December 24, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed statement on auditing standards no. 103 (redrafted): Audit documentation, April 30, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed statement on standards for attestation engagements: reporting on controls at a service organization , November 17, 2008
American Institute of Certified Public Accountants. Auditing Standards Board
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Disposition of paragraphs in AU section 324, servce organizations, in the proposed statement on auditing standards (SAS), Audit considerations when an entity uses a service organization, and in the proposed statement on standards for attestation engagements(SSAE), reporting on controls at a service organization; Exposure draft (American Institute of Certified Public Accountants), 2008, November 17
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed preface to codification of statements on auditing standards: principles governing an audit conducted in accordance with generally accepted auditing standards, and Proposed statement on auditing standards: overall objectives of the independent auditor and the conduct of an audit in accordance with generally accepted auditing standards; Exposure draft (American Institute of Certified Public Accountants), 2008, September 26
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards: audit considerations relating to an entity using a service organization (redrafted), November 17, 2008; Exposure draft (American Institute of Certified Public Accountants), 2008, November 17
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Communicating Internal Control Related Matters Identified in an Audit, June 12, 2008; Exposure Draft (American Institute of Certified Public Accountants), 2008, June 12
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards: Communicating internal control related matters in an audit; Exposure draft (American Institute of Certified Public Accountants), 2008, June 12
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards: compliance audits, December 24, 2008; Exposure draft (American Institute of Certified Public Accountants), 2008, December 24
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed statement on auditing standards: interim financial information (amends AU section 722, interim financial information); Exposure draft (American Institute of Certified Public Accountants), 2008, September 2
American Institute of Certified Public Accountants. Auditing Standards Board