Exposure Draft, Proposed SAS Group Audits

The Exposure Draft, Proposed SAS Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors), would supersede SAS No. 122, Statements on Auditing Standards: Clarification and Recodification, as amended, section 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors), and amend various SASs; SSAE No. 18, Attestation Standards: Clarification and Recodification, as amended, section 105, Concepts Common to All Attestation