ASB comment letters

PwC comments on ASB’s proposal on auditor involvement with exempt offering documents


PwC supports clarifying what is expected of auditors related to exempt offering documents.

PwC comments on ASB's proposed SSAE on controls at service organizations


PwC supports clarifying and recodifying the existing standard as a subject-matter specific chapter.

PwC comments on the ASB's proposed integrated audit SAS


PwC supports moving integrated audit guidance for nonpublic companies from the attestation standards into GAAS.

PwC comments on clarified subject-matter specific attestation standards


PwC supports the clarification and recodification of the attestation standards but identifies possible improvements.

PwC comments on proposed amendments to ASB's comfort letter standard


PwC supports the objectives of the proposed SAS to avoid unintended changes to previous practice and to enhance clarity.

PwC comments on the ASB's attestation clarification and recodification proposal


PwC supports the enhanced guidance in the clarity redraft, but identifies possible improvements.

PwC comments on Auditing Standards Board's proposed auditing standard, "Using the Work of Internal Auditors"


PwC supports the proposed auditing standard and offers certain suggestions for the Auditing Standards Board to consider as they finalize the standard.