Auditing standards board issues additional exposure draft resulting from clarity project.

The Auditing Standards Board has issued Proposed Statement on Auditing Standards, Subsequent Events and Subsequently Discovered Facts, resulting from its Clarity: Supersedes AU Sections 530, Dating of the Independent Auditor's Report, 560, Subsequent Events, 561, Subsequent Discovery of Facts Existing at the Date of the Auditor's Report, and paragraphs .71-.73 of AU Section 508, Reports on Audited...