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Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 029: Concept Release on Requiring the Engagement Partner to Sign the Audit Report

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Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 028: Concept Release on Possible Revisions to the PCAOB's Standard on Audit Confirmations

Current Issues in Auditing 3 (2), C4 (2009);
doi: 10.2308/ciia.2009.3.2.C4

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Abstract not available.

©2009 American Accounting Association
History: Submitted 10 June 2009; accepted 17 June 2009; published 28 July 2009
Permalink: http://link.aip.org/link/CIAXXX/v3/i2/pC4/s1

PUBLICATION DATA

ISSN:
1936-1270 (online)
Publisher:
AIP is a member of CrossRef American Accounting Association

REFERENCES (10)
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  1. American Institute of Certified Public Accountants (AICPA). 1992. The Confirmation Process. AU Section No. 330. New York, NY: AICPA.
  2. American Institute of Certified Public Accountants (AICPA), Professional Issues Task Force. 1993. Service Organizations. AU Section No. 324. New York, NY: AICPA.
  3. American Institute of Certified Public Accountants (AICPA), Professional Issues Task Force. 1996. Auditing Procedure Study, Confirmation of Accounts Receivable. New York, NY: AICPA.
  4. American Institute of Certified Public Accountants (AICPA), Professional Issues Task Force. 2007. Audit Confirmations. Professional Issues Task Force Practice Alert No. 2003–01. New York, NY: AICPA.
  5. Allen, R., and R. Elder. 2001. An empirical investigation of the effectiveness of balance and invoice confirmations. Journal of Forensic Accounting 2: 3–16.
  6. Caster, P., R. Elder, and D. Janvrin. 2008. A summary of research and enforcement release evidence on confirmation use and effectiveness. Auditing: A Journal of Practice & Theory 27 (2): 253–279.
  7. International Auditing and Assurance Standards Board (IAASB). 2009. External Confirmations. International Standard on Auditing No. 505. New York, NY: IAASB.
  8. Krogstad, J., and M. Romney. 1980. Accounts receivable confirmation: An alternative approach. Journal of Accountancy 149 (February): 68–74.
  9. Public Company Accounting Oversight Board (PCAOB). 2008. Proposed Auditing Standards Related to the Auditor's Assessment of and Response to Risk and Conforming Amendments to PCAOB Standards. Rulemaking Docket Matter No. 026. Washington, D.C.: PCAOB.
  10. Williams, D., and T. Ziegler. 1987. Positive-out negative-in confirmations—An innovative confirmation approach. The CPA Journal (July): 78–81.
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