Proposed SAS: The Auditor's Communication.

• Position: AuditingStandards - Statement on Auditing Standards - Brief article

The AICPA has issued an exposure draft of a proposed Statement on Auditing Standards, The Auditor's Communication With Those Charged With Governance, establishing standards and providing guidance to an auditor on matters to be communicated with those charged with governance, many of which are consistent with SAS 61 requirements.

The proposed SAS would replace SAS No. 61, Communication With Audit Committees and includes certain additional...