AL-Azhar University in Gaza
Business Faculty
Accounting Department
Level "4"
EXPOSURE DRAFT
A proposed statement on auditing standard
Partial requirement of seminar in accounting
Prepared by
Supervised by
14, March, 2010
Contents
Issue date: December 21, 2009
Effective Date: December 15, 2010.
Comments period
Comments are requested by April 30, 2010
This Exposure Draft will supersede SAS No. 115, and SAS No. 115
supersedes SAS No. 112, SAS No. 112 supersedes SAS No. 60
Work plan
Introduction
Objective
Definitions by this exposure draft
Requirements by this exposure draft
Written Communication
Comparison of the exposure drafted with ISA NO. 265 and SAS NO. 115