Amendment of Auditing Standards Committee Statement No.26 "Codification of the Audit Practical Guidelines"
April 21, 2008
As various statements of auditing standards have been issued since the development of Auditing Standards Committee Statement No. 26, inconsistencies have arisen. To address this matter, the Auditing Standards Committee reviewed and revised the codification and glossary. This statement became effective on March 26, 2008.