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060709CPA02), has been issued by the Auditing Standards Board. The AICPA Auditing Standards Board issued Proposed Statement on Auditing Standards, Omnibus-2006, which proposes revisions to clear up SASs 102, 103 and 109. The AICPA's Auditing Standards Board issued two interpretations of statements on auditing standards: "Auditing Derivative Instruments, Hedging Activities, and Investments in Securities" and "Auditing Interests in Trusts Held by a Third-Party Trustee and Reported at Fair Value" (www. |
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