The Auditing Standards Board has released for exposure a ...... The standard would not apply to an audit of a public company since those auditing standards are promulgated by the Public Company ......
1, Codification of Auditing Standards and Procedures (AICPA, Professional ...
... Now, working papers--which often consist of electronic files and have been renamed "audit documentation"--are the subject of new guidance from the auditing standards board (ASB). Issued in January, ...
Accounting firms' proposal teams should visit the headquarters or production facilities of a prospective audit client during the mutual evaluation period. The teams should inquire about personnel changes, company goals, communication traditions and technical information as well as requesting the potential clients' auditor selection criteria and why they are changing auditors. Some potential questions include the cooperativeness of the internal audit staff and what changes are expected to impa...
