Delay in effective date for all of the rewritten, clarified auditing standards

The Auditing Standards Board is in the process of rewriting all of the Statements on Auditing Standards. They are using a new format for all the clarified and redrafted statements.  The effective date was previously scheduled for periods ending on or after December 15, 2010.  The ASB has moved the effective date back to periods ending on or after December 15, 2012. …