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 AuditingVolume 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 AuditingVolume 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

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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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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Midyear Meeting

Save the date!

 The 2019 Auditing Section  Meeting will be held in Nashville, TN, at the Omni Nashville Hotel on January 17-19, 2019. More information coming soon!

Research

» Call for Papers: Papers exploring Advances in Audit Analytics for a special issue of the International Journal of Disclosure and Governance. Deadline: June 1, 2018.

» 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


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