The US Public Company Accounting Oversight
Board (PCAOB) is to consider the reproposal of the auditing
standard on communication with audit committees.
The communications standard was first proposed
in March last year and was intended to enhance the relevance and
effectiveness of communications between an auditor and audit
committee throughout the course of an engagement.
The PCAOB said the standard is reproposed to
seek further comments.
The changes will be discussed on an open
meeting, scheduled for 20 December 2011.