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.
- (2019) Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Standards for Attestation Engagements, Amendments to the Description of the Concept of Materiality
- (2018) Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the International Monitoring Group Consultation, Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest
- (2018) Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 042: PCAOB Release No. 2017-05, Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard – Dividing Responsibility for the Audit with Another Accounting Firm
- (2019) Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements
- (2019) Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Auditing Standards (SAS) Audit Evidence
- (2019) Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISA’s
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Letter Issued To: |
Topic |
Date |
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European Commission |
European Commission Green Paper on Audit Policy: Lessons from the Crisis. Current Issues in AuditingVolume 5, Issue 1, pages C1-C7. |
2011 |
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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 |
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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 |
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IAASB |
Proposed International Standards on Auditing, Revisions to ISA 315 and ISA 610 |
2010 |
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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 |
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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 |
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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 |
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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 |
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ASB |
Proposed Standard on Auditing Standards—External Confirmations. Current Issues in Auditing Volume 3, Issue 2, pages C16-C18. |
2009 |
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PCAOB |
Rulemaking Docket Matter No. 025: Proposed Auditing Standard-Engagement Quality Review. Current Issues in Auditing Volume 2, Issue 2, pages C1-C4. |
2008 |
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IAASB |
Proposed International Standards on Auditing, Revisions to ISA 315 and ISA 610. |
2008 |
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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 |
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AICPA |
Letter to the AICPA on Omnibus Proposal of Professional Ethics Division Interpretations and Rulings. |
October 31, 2006 |
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PCAOB |
PCAOB Docket 017: Proposed Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Fees |
February 10, 2005 |
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PCAOB |
January 6, 2004 | |
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PCAOB |
November 17, 2003 | |
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COSO |
October 1, 2003 |
Journal
Auditing: A Journal of Practice & Theory
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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!