Auditing Standards Committee

Comment Letters Issued by the Auditing Standards Committee
July 2003 – Present

Please Note: Beginning in Fall 2008, watch for comment letters
to appear in the Current Issues in Accounting journal.

Letter Issued To: Topic Date
European Commission European Commission Green Paper on Audit Policy: Lessons from the Crisis. Current Issues in Auditing Volume 5, Issue 1, pages C1-C7. 2011
PCAOB Rulemaking Docket Matter No. 26: Re-Proposed Auditing Standards Related to the Auditor’s Assessment of and Response to Risk: Proposed Conforming Amendments to PCAOB Standards. Current Issues in Auditing Volume 4, Issue 1, pages C27-C34. 2010
IASB IIA's Exposure Draft of 2010 International Standards for the Professional Practice of Internal Auditing. Current Issues in Auditing Volume 5, Issue 2, pages C1-C4. 2010
IAASB Proposed International Standards on Auditing, Revisions to ISA 315 and ISA 610 2010
PCAOB Rulemaking Docket Matter No. 26: Proposed Auditing Standards Related to the Auditor’s Assessment of and Response to Risk: Proposed Conforming Amendments to PCAOB Standards. Current Issues in Auditing Volume 3, Issue 1, pages C1-C7. 2009
ASB Proposed Statement on Auditing Standards—Initial Audit Engagements, Including Re-audits—Opening Balances (to Supersede Statement on Auditing Standards No. 84, Communications Between Predecessor and Successor Auditors). Current Issues in Auditing Volume 3, Issue 2, pages C1-C3. 2009
PCAOB Rulemaking Docket Matter No. 028: Concept Release on Possible Revisions to the PCAOB’s Standard on Audit Confirmations. Current Issues in Auditing Volume 3, Issue 2, pages C4-C10. 2009
PCAOB Rulemaking Docket Matter No. 029: Concept Release on Requiring the Engagement Partner to Sign the Audit Report. Current Issues in Auditing Volume 3, Issue 2, pages C11-C15. 2009
ASB Proposed Standard on Auditing Standards—External Confirmations. Current Issues in Auditing Volume 3, Issue 2, pages C16-C18. 2009
PCAOB Rulemaking Docket Matter No. 025: Proposed Auditing Standard-Engagement Quality Review. Current Issues in Auditing Volume 2, Issue 2, pages C1-C4. 2008
IAASB Proposed International Standards on Auditing, Revisions to ISA 315 and ISA 610. 2008
PCAOB Letter to the PCAOB on Rulemaking Docket 021: Proposed Auditing Standard – An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements. February 23, 2007
AICPA Letter to the AICPA on Omnibus Proposal of Professional Ethics Division Interpretations and Rulings. October 31, 2006
PCAOB PCAOB Docket 017: Proposed Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Fees February 10, 2005
PCAOB Proposed Auditing Standard on Audit Documentation and Proposed Amendment to Interim Auditing Standards January 6, 2004
PCAOB An Audit of Internal Control Over Financial Reporting Performed in Conjunction With An Audit of Financial Statements November 17, 2003
COSO Enterprise Risk Management Framework October 1, 2003

Practice Advisory Council

Chair
John Fogarty
Deloitte LLP

Members
Trevor Stewart
Deloitte LLP

Michael C. Hrapsky
Financial Mgt and Assurance
U.S. Government Accountability Office

Craig Crawford
KPMG LLP

Susan Jones
Grant Thornton LLP

Jim Sylph
International Federation of Accountants

Sue Lister
BDO Seidman

Scott Showalter
KPMG

Dan Montgomery
Ernst & Young, LLP

Robert Dohrer
McGladrey & Pullen LLP

Chuck Landes
AICPA

Jim Lee
PricewaterhouseCoopers, LLP

Brenda Lovell
Institute of Internal Auditors

 

Journal

Auditing: A Journal of Practice & Theory

Auditing: A Journal of Practice & Theory is available electronically to members of the Auditing Section. If you are a AAA member and would like to join the Auditing Section, please contact AAA Headquarters.

Auditing: A Journal of Practice & Theory is indexed in the Social Science Citation Index, which is included in the Web of Science.

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Midyear Meeting

January 11-13, 2018 – Hilton Portland & Executive Tower Portland, Oregon
Please mark your calendar!

Click here for more information

Research

» Audit Section AJPT/PCAOB Initiative: The goal of this initiative is to encourage theoretically-based, yet practice-relevant, research scholarship in the many aspects of external and internal auditing utilizing the PCAOB’s standards-setting agenda and Standing Advisory Group meetings, and the topics covered therein as substantive motivation for creative and innovative research that seeks to make a practical difference to the regulation and practice of auditing. See the linked document for specific instructions for submitting articles to AJPT under this initiative.

» Audit Section Research (ASR) Database: A Database of Auditing Research - Building Bridges with Practice


Articles published by or commissioned by the research committee in 
The Auditor's Report:

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Journal

Current Issues in Auditing

Current Issues in Auditing is published by the Auditing Section of the American Accounting Association. To promote timely, widespread dissemination of ideas to the academic and practice communities, the journal is published online and is free to all interested parties.

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