同行评审 接触草稿

The 188bet亚洲真人体育下载 同行评审 Board (PRB) is responsible for developing and issuing the 188bet亚洲真人体育下载 Standards for Performing and Reporting on 同行评审s (Standards) and Interpretations to the Standards and for monitoring those standards and making revisions as needed. The PRB utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed standards and a formal vote. 接触草稿 of these Standards are issued by the 188bet亚洲真人体育下载 to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard.

Click a link below to download a white paper, an exposure draft or comment letters related to an exposure draft.  

征求意见稿188bet亚洲真人体育下载 评论的最后期限 评论信

同行评审 Standards Update No. 2, Reviewing A Firm's System of Quality Management and Omnibus Technical Enhancements

Template for Comments and Suggestions (Fillable PDF version)

Template for Comments and Suggestions (Word document version)

2024年5月31日  
同行评审 Standards Update No. 1, Omnibus Enhancements and Technical Corrections 2023年1月31日 评论信

Clarification of 188bet亚洲真人体育下载 Standards for Performing and Reporting on 同行评审s

Template for Comments and Suggestions

额外的资源

See how the proposed Standards map to the current Standards.

2021年12月15日 评论信
Modifying 同行评审 Report and Firm Representation Letter 2016年9月30日 评论信
Allowing Firms With No 188bet亚洲真人体育下载 Members to Enroll in the 同行评审 Program 2016年8月26日 评论信
Improving Transparency and Effectiveness of 同行评审 2016年1月31日 评论信
Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of 同行评审 2015年1月2日 评论信
同行评审er Performance, Disagreements and Qualifications 2015年1月2日 评论信
Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of 同行评审 2014年10月31日 评论信
Engagement Review Pass With Deficiencies vs. 失败的报告 2014年7月5日 评论信
Scope of System Review and Must Select Engagements Exposure Draft
(Distributed June 1, 2012)
2012年8月31日 评论信
QCM征求意见稿
(Distributed August 22, 2011)
2011年9月20日 评论信
White Paper on 同行评审 Standards and Interpretations Changes Based on the June 1, 2010年征求意见稿 不适用  
SSARS 19征求意见稿
(Distributed January 31, 2011)
2011年4月29日 评论信
QCM/CPE 同行评审 Exposure Draft
(Distributed June 1, 2010)
2010年8月31日 评论信