New York (July 19, 2004) -- The International Federation of Accountants’ Auditing and Assurance Standards Board issued an exposure draft proposing enhancements to its due process and working procedures, including organizing public forums and roundtables to elicit a wider range of input and providing easier access to comment letters.
The proposal also suggests the possibility of the international governing body issuing a separate document to explain and detail its basis for conclusions on final IAASB standards or practice statements.
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