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Exposure Drafts, Comment Letters, and Statements of Position
Accounting -- Standards -- United States; Auditing -- Standards -- United States; Attest function (Auditing) --Standards -- United States
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Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Periodically, the Auditing Standards Board (ASB) issues an Omnibus Statement. The Omnibus includes proposed revisions to existing standards, either Statements on Auditing Standards (SAS) or Statements on Standards for Attestation Engagements (SSAE) that have been accumulated over a period of time. The proposed revisions due to the significance of the issue and cost benefit considerations do not in and of themselves warrant the issuance of separate standards. Therefore, an Omnibus is issued. 1. SAS No. 95, Generally Accepted Auditing Standards (AICPA Professional Standards, vol. 1, AU sec. 150) provides guidance with respect to the authoritative nature of generally accepted auditing …