Practice alert 2007-1 issued, Dating of the Auditor's Report and Related Practical Guidance.
| Position | Professional Issues Task Force's report - Brief article |
The Professional Issues Task Force has issued Practice Alert 2007-1, Dating of the Auditor's Report and Related Practical Guidance. It provides guidance to auditors of non-issuers and their finns regarding application of certain provisions of Statement on Auditing Standards No. 103, Audit Documentation, primarily relating to dating the auditor's report. The Practice Alert provides guidance with respect to the following:
* The audit report date.
* Evidence supporting financial statement amounts and disclosures--specifically relating to attorney letters, obtaining waivers and consideration and evaluation of subsequent events.
* Financial statement...
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