Exposure drafts of proposed auditing standards available.

The Auditing Standards Board has issued the following exposure drafts as part of its Clarity:

* Proposed Statement on Auditing Standards, Consideration of Laws and Regulations in an Audit of Financial Statements (Redrafted): Supersedes AU Section 317, Illegal Acts); comment period ends May 29.

* Proposed Statement on Auditing Standards, Initial Audit Engagements, Including Reaudits--Opening Balances: Supersedes AU Section 315,

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