August 17, 2015
For this particular reorganization of PCAOB AS, it is imperative that each AS is referenced (linked) to the AICPA (obsolete) standards, itself.
Furthermore, the reorganization of the PCOAB AS should be embedded to the codification of GAAP. In this way, the manager (user) can both understand the GAAP of particular accounting line item, which is then linked to the possible audit standard for that line item. I realize that many PCOAB AS are not linked to each GAAP codification, but a 'one place' where both can be found will be very helpful.