anchor: Auditors should follow the AICPA's Statements on Standards for Attestation Engagements when providing opinions on internal control over compliance with laws and regulations or on internal control over financial reporting.
positive: Auditors should follow AICPA's recommendations when giving opinions about internal control over financial reporting.
negative: Auditors should pay not attention to AICPA'S Statements on Standards for Attestation Engagements because they no longer apply.