This letter provides GAO's response to the exposure draft, Proposed International Standard on Auditing 315 (Revised), Identifying and Assessing Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs (ED-315). GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the Un...

This letter provides GAO's comments on the American Institute of Certified Public Accountants' (AICPA) Proposed Statement on Standards for Attestation Engagements, Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification. GAO promulgates generally accepted government auditing standards (GAGAS), which provide professional standa...

This letter provides GAO's response to the consultation paper, Professional Skepticism - Meeting Public Expectations. GAO promulgates generally accepted government auditing standards (GAGAS) in the United States. GAGAS provides a framework for conducting highquality audits of government awards with competence, integrity, objectivity, and independence. Our comments reflect the importance we place o...

This letter provides GAO's response to the exposure draft, Proposed Statements on Auditing Standards - Auditor Reporting and Proposed Amendments - Addressing Disclosures in the Audit of Financial Statements. GAO promulgates generally accepted government auditing standards (GAGAS), which provide professional standards for auditors of government entities in the United States...

This letter provides GAO's response to the consultation paper, Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest. GAO promulgates generally accepted government auditing standards (GAGAS) in the United States. GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objec...

This letter provides GAO's response to the exposure draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements. GAO promulgates generally accepted government auditing standards (GAGAS) in the United States. GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence. Our comments ref...

This letter provides GAO's comments on the American Institute of Certified Public Accountants' (AICPA) Accounting and Review Services Committee's exposure draft entitled Proposed Statement on Standards for Attestation Engagements - Selected Procedures. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the U...

This letter provides GAO's comments on the American Institute of Certified Public Accountants (AICPA) Professional Ethics Division's exposure draft entitled Proposed Interpretation and Other Guidance: State and Local Government Entities (Formerly Entities Included in State and Local Government Financial Statements). GAO promulgates generally accepted government auditing standards (GAGAS), which pr...

This letter provides GAO's comments on the International Accounting Education Standards Board's (IAESB) exposure draft, Proposed International Education Standard (IES) 7, Continuing Professional Development (Revised). GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States...

This letter provides the GAO's comments on the Public Company Accounting Oversight Board's (PCAOB) referenced proposed amendments to auditing standards. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States...