The AICPA Auditing Standards Board is now accepting public comments on two separate exposure drafts.
The exposure draft of Proposed Statement on Standards for Attestation Engagements, Scope Limitations in a Review Engagement features proposed revisions to AT-C Section 210, Review Engagements, in the AICPA Professional Standards. The deadline for public comment is Friday, May 30.
The exposure draft of Proposed Statement on Auditing Standards, External Confirmations proposes changes to AU-C Sections 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; 500, Audit Evidence; and 505, External Confirmations, among other sections in the AICPA Professional Standards. The deadline for public comment is Monday, June 30.