Exposure drafts of proposed auditing standards available.
The Auditing Standards Board has issued Proposed Statement on Auditing Standards, Compliance Audits (Supersedes AU Section 801, Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance). Comments are due Apr. 30. The proposed SAS updates and clarifies requirements and provides guidance to auditors auditing and reporting on an entity's compliance with applicable compliance requirements.
In addition, the ASB has also issued the following exposure drafts resulting from its Clarity Project:
* Proposed Statements on Auditing Standards on supplementary information (comment period ends May 15):
* Required Supplementary Information: Supersedes AU Section 558, Required Supplementary Information
* Other Information in Documents Containing Audited Financial Statements: Supersedes AU Sections 550, Other Information in Documents Containing Audited Financial Statements, and 551, Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
* Other Information in Relation to the Financial Statements as a Whole: Supersedes AU Section 551, Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents
* Proposed Statements on Auditing Standards on risk assessment (comment period...
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