proposed statement on auditing standards auditing fair value measurements and disclosures principal drafters（提出声明审计准则审计公允价值测量和信息披露主要起草人）.pdfVIP

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proposed statement on auditing standards auditing fair value measurements and disclosures principal drafters（提出声明审计准则审计公允价值测量和信息披露主要起草人）.pdf

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proposed statement on auditing standards auditing fair value measurements and disclosures principal drafters（提出声明审计准则审计公允价值测量和信息披露主要起草人）

September 4, 2002 Ms. Gretchen Fischbach American Institute of Certified Public Accountants 1211 Avenue of the Americas New York, NY 10036-8775 gfischbach@aicpa.org Dear Ms. Fischbach: The New York State Society of Certified Public Accountants, the nation’s oldest state accounting association, represents approximately 30,000 CPAs whose audit and attest engagements are affected by the AICPA Auditing Standards Board’s (ASB) interpretations and rulings. NYSSCPA thanks ASB for the opportunity to comment on its Exposure Draft on the Proposed Statement on Auditing Standards, Auditing Fair Value Measurements and Disclosures. The NYSSCPA Auditing Standards and Procedures Committee drafted the comments, which are submitted on the Excel spreadsheet circulated by the ASB. If the ASB would like additional discussion with the committee, please contact Auditing Standards and Procedures Committee Chair Margaret Wood at (212) 338-0748, or NYSSCPA Staff Robert H. Colson at (212) 719-8350. Sincerely, Jo Ann Golden President Attachment NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS COMMENTS ON EXPOSURE DRAFT: PROPOSED STATEMENT ON AUDITING STANDARDS Auditing Fair Value Measurements and Disclosures Principal Drafters Robert N. Waxman Margaret A. Wood August 22, 2002 2 NYSSCPA 2002- 2003 Board of Directors Jo Ann Golden, William Aiken David W. Henion President Spencer L. Barback Nancy A. Kirby Jeffrey R. Hoops, Michael G. Bar