AICPA seeks comments on exposure draft, Reporting on Internal Control.
Position | Accounting & auditing news |
The AICPA's Auditing Standards Board has issued an exposure draft of a proposed statement on standards for attestation engagements that would supersede AT 501, Reporting on an Entity's Internal Control Over Financial Reporting, with the same title. The standard has been revised to reflect certain definitions in Public Company Accounting Oversight Board Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction With an Audit of Financial Statements, as well as guidance that would be applicable to and appropriate for examinations of the internal control...
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