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 (AJPT) 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.

AJPT Citation Indices (Updated 02/2020):
Impact Factor: 2.108
5-yr Impact Factor: 3.854
CiteScore: 4.00
SNIP: 1.706
SJR: 1.822

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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!

2022 Auditing Section Midyear Meeting

Please make plans to join us for the 2022 Auditing Section Midyear Meeting which will be held in Las Vegas, Nevada at the Sahara on January 13-15, 2022.

More information

Research

»AJPT Call for Papers: The ongoing COVID-19 pandemic is having an unprecedented social and economic impact on society. In the midst of this event, there is a growing sense that research is needed to assess the ramifications of the pandemic in different areas. As such, AJPT is calling for papers for a research Forum on COVID-19. The purpose of this Forum is to assemble articles that can directly inform our understanding of how the pandemic might affect audits and the profession. Recognizing that these issues are characterized by significant uncertainty and that any data and research pertaining to them can provide only early evidence, we invite short yet meaningful articles relating to the pandemic. All research methodologies are welcome. Regardless of methodology, we expect authors to consider the implications of their analyses beyond COVID-19. Some possible topics include (but are not restricted to) implications of the pandemic for audit risk assessment, auditing significant judgments and estimates, auditor reporting, internal auditing, remote auditing, work environment and work-life balance of audit professionals. This Call will remain open through Friday, December 31, 2021. We believe this deadline will provide sufficient time for the development of high-quality manuscripts of interest to AJPT while maintaining the timeliness essential for this early research to guide future studies. Read about the full call and how to submit by clicking here.
»AOS Conference on Accounting for Sustainability and Climate Change Call for Papers: Governments, regulators, businesses, and capital markets increasingly recognize that society is facing a planetary emergency, as evidenced by unprecedented levels of climate change and biodiversity loss, and that the effects of these crises will pose major risks to organizations’ operations and create demand for new products and services. There are many novel challenges and opportunities for accounting to help organizations navigate a range of these interacting sustainability issues. Submit electronically at the Accounting, Organizations and Society website, along with a cover letter indicating a conference submission. The deadline is June 15, 2022. Click here for more details 
»SEC Academic Fellowship: The U.S. Securities and Exchange Commission (SEC) invites qualified accounting professors to express their interest in a fellowship opportunity at its headquarters next to Union Station in the heart of Washington, DC for the 2021–2022 academic year. The Academic Fellowship at the SEC provides an unparalleled opportunity for accounting academics to be directly involved in the work of the SEC and to gain insight into the SEC's oversight and regulatory processes. It provides experience that will greatly enhance subsequent research and teaching activities, and is a remarkable way to spend a sabbatical year or a leave of absence. One Academic Fellowship is available in the Office of the Chief Accountant. More information about the fellowship and the application process can be found here.

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