Exposure Draft, Proposed Statement on Auditing Standards Audit Documentation

This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 96, Audit Documentation (AICPA, Professional Standards, vol. 1, AU sec. 319).

This proposed SAS establishes standards and provides guidance to an auditor on audit documentation for audits of financial statements or other financial information being reported on.

Read Exposure Draft, Proposed Statement on Auditing Standards Audit Documentation: and the report in pdf format.