United States:
ABA Issues New Auditor’s Letter Handbook
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The American Bar Association Business Law Section has issued the
Auditor's Letter Handbook—Second
Edition. This handbook, the first update since 1998, compiles
the key guidance for lawyers' responses to requests to provide
information to auditors. It includes the 1975 ABA Policy Statement
Regarding Lawyers' Responses to Auditors' Requests for
Information, AICPA and PCAOB auditing standards, and
interpretations issued over the years. The handbook was prepared
under the auspices of the Audit Responses Committee of the Business
Law Section, of which your blog host is Vice Chair and incoming
Chair.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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