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.
Impact Factor: 2.108
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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
MARK YOUR CALENDAR FOR OUR 2025 MEETING!
January 16-18, 2025 | Charlotte, North Carolina
Please make plans to join us for the 2025 Auditing Section Midyear Meeting which will be held in Charlotte, North Carolina at The Westin Charlotte on January 16-18, 2025.
We plan to offer a full conference experience, including a doctoral consortium, the Excellence in Auditing Education workshop, paper and plenary sessions, as well as many opportunities to connect with colleagues.
More information coming soon!