NYSSCPA comments to ASB on audit documentation1

May 11, 2005 Sherry Boothe Audit and Attest Standards AICPA 1211 Avenue of the Americas New York, New York 10036-8775 By e-mail: sboothe@aicpa.org In re: Auditing Standards Board Proposed Statement on Auditing Standards: Audit Documentation Dear Ms Boothe: The New York State Society of Certified Public Accountants, the oldest state accounting association, representing approximately 30,000 CPAs, is pleased to submit the attached comments on the proposed Statement on Auditing Standards on audit documentation. The NYSSCPA’s Auditing Standards and Procedures Committee drafted the attached comments. If you would like additional discussion with us, please contact the committee chair, Mark Mycio at (212) 372-1421, or Robert Colson, NYSSCPA staff, at (212) 719-8350. Sincerely, John J. Kearney President Attachment NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS COMMENTS TO THE AUDITING STANDARDS BOARD ON PROPOSED STATEMENT ON AUDITING STANDARDS AUDIT DOCUMENTATION May 11, 2005 Principal Drafters Lawrence E. Nalitt George I. Victor Robert N. Waxman NYSSCPA 2004 - 2005 Board of Directors John J. Kearney, William Aiken David W. Henion President Deborah L. Bailey-Browne Raymond P. Jones Stephen F. Langowski, Spencer L. Barback Don A. Kiamie President-elect Thomas Patrick Casey Nancy A. Kirby Raymond M. Nowicki, Andrew Cohen John J. Lauchert ...