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