Audit and Attest Standards staff issues technical practice aids in response to questions on SAS No. 103.

• Position: Accounting & auditing news

The Audit and Attest Standards staff has issued these two Technical Practice Aids regarding Statement on Auditing Standards No. 103:

* TPA 8350.01, "Current Year Audit Documentation Contained in the Permanent File." The TPA provides auditors with guidance as to how the documentation, completion and retention provisions of SAS No. 103 apply to current-year audit documentation maintained in the permanent file. The TPA is available at www.aicpa.org/download/auditstd/TIS 8350.pdf.

* TPA 9100.06, "The Effect of Obtaining the Management Representation Letter on Dating the Auditor's Report." The TPA provides guidance to auditors as to whether the auditor is required to have the signed management representation in hand as of...