Proposed Standards and Comment Letters

Accounting & Review Services Committee (ARSC), AICPA

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Auditing Standards Board (ASB), AICPA

Proposed SAS: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)

Proposed SQMS & SAS: Statements on Quality Management Standards - Quality Management

Proposed SAS: Auditing Accounting Estimates and Related Disclosures

Proposed SAS: Audit Evidence

Proposed SAS: Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement

Proposed SAS: Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations

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Public Company Accounting Oversight Board (PCAOB)

PCAOB - Quality Control Concept Release

Docket 028: Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards

Docket 051: Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations

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