Washington (Nov. 13, 2003) -- The Public Company Accounting Oversight Board this week voted to propose for public comment two auditing standards and an amendment to an interim auditing standard.
The first proposed auditing standard, Audit Documentation, would establish general requirements for documentation the auditor should prepare and retain in connection with any public company audit. The board also voted to propose related amendments to the interim auditing standards. The proposed standard and amendments would apply to engagements completed on or after June 15, 2004. The board will accept comments for 60 days.
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