First two exposure drafts of auditing standards board's clarity project issued.
A significant milestone has been reached in the Auditing Standards Board's Clarity Project, a two-to-three-year effort to make auditing standards easier to read, understand and apply. In late Apr., the first two issuances, exposure drafts of proposed statements on auditing standards, were released.
Under the Clarity Project, all of the auditing standards will be redrafted to a format that clearly sets forth objectives, relevant definitions, requirements and application material. Another goal to be achieved through the Clarity Project is convergence of the AICPA's auditing standards with those of the International Auditing and Assurance Standards Board. Therefore, each proposed SAS has been redrafted using a corresponding International Standard on Auditing as the basis.
One ED is of proposed SAS No. 103 (Redrafted), Audit Documentation, which has been redrafted...
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