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Exposure Draft, Proposed SAS External Confirmations

Feb 28, 2025 · 605 KB Download

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The Exposure Draft, Proposed SAS External Confirmations, proposes changes to various AU-C sections in AICPA Professional Standards, but primarily to

  • AU-C section 330, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

  • AU-C section 500, Audit Evidence

  • AU-C section 505, External Confirmations

The ASB believes that the proposed amendments will enhance audit quality for audits of financial statements of nonissuers in an effective and efficient manner. The comment period ends June 30.

Download the full text of Exposure Draft, Proposed SAS External Confirmations

File name: 20250227b-external-confirmations.pdf

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