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CFO.comによりますと、PCAOBはAS2を近い将来改訂するようです。

During the PCAOB's Standard Advisory Group meeting in mid-June, the group's chairman and PCAOB chief auditor, Tom Ray, presented potential changes to AS2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction With An Audit of Financial Statements, which include:

? Incorporate key concepts and direction into AS2 from previous guidance and clarification.

? Clarify the auditor's role regarding the effectiveness of company controls.

ご本家で確認してないので、口コミ情報ということになるかな。