Exposure drafts of proposed standards available for comment until August 12.

The Auditing Standards Board has issued two exposure drafts that may be reviewed for comment until Aug. 12:

* Proposed Statement on Auditing Standards, Communicating Internal Control Related Matters Identified in an Audit. that would conform the definitions in AU section 325, Communicating Internal Control Related Matters Identified in an Audit (Amends AU section 325. Communicating Internal Control Related Matters Identified in an Audit).

* Proposed Statement on Standards for Attestation Engagements, An Examination of an Entity's internal Control...