GAO Comment Letters

GAO Comment Letters

Showing 129 items.

May 15, 2013, letter commenting on IAASB's January 2013 Consultation Paper, "A Framework for Audit Quality"
D04683, May 15, 2013

March 14, 2013, letter commenting on IAASB's November 2012 Exposure Draft, International Standard on Auditing (ISA) 720 (Revised); The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon and Proposed Consequential and Conforming Amendments to Other ISAs
D04300, Mar 14, 2013

December 4, 2012 letter commenting on COSO's September 2012 Exposure Draft (ED) of "Internal Control-Integrated Framework" and ED of "Internal Control over External Financial Reporting: A Compendium of Approaches and Examples"
D03734, Dec 4, 2012

October 31, 2012 letter commenting on AICPA's Auditing Standards Board (ASB) August 2012 Exposure Draft for a proposed Statement on Auditing Standards (SAS), entitled "Omnibus Statement on Auditing Standards--2012"
D03574, Oct 31, 2012

October 5, 2012 letter commenting on IAASB's June 2012 Invitation to Comment "Improving the Auditor's Report"
D03484, Oct 5, 2012

October 2, 2012 letter commenting on Proposed Revised Interpretations
D03468, Oct 2, 2012

July 16, 2012, letter commenting on the Peer Review Board's Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews - "Scope of System Review and Must Select Engagements"
P00966, Jul 16, 2012

May 31, 2012, letter commenting on PCAOB's Rulemaking Docket Matter No. 038. PCAOB Release No. 2012-001 - "Proposed Auditing Standard Related to Related Parties; Proposed Amendments to Certain PCAOB Auditing Standards Regarding Significant Unusual Transactions; and Other Proposed Amendments to PCAOB Auditing Standards"
P00665, May 31, 2012

May 23, 2012 letter commenting on the Proposed Change to the Definition of "Engagement Team"
P00616, May 23, 2012

May 18, 2012, letter commenting on the Exposure Draft of Proposed Changes to the "International Standards for the Professional Practice of Internal Auditing (Standards)"
P00611, May 18, 2012

March 31, 2012, letter commenting on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) December 2011 Exposure Draft (ED) of an Internal Control-Integrated Framework
P00388, Mar 23, 2012

March 16, 2012 letter commenting on the Preliminary Views of the GASB's major issues related to "Economic Condition Reporting - Financial Projections"
P00355, Mar 16, 2012

February 29, 2012 letter commenting on IPSASB's October 2011 Exposure Draft (ED) of a Recommended Practice Guideline entitled "Reporting on the Long-Term Sustainability of a Public Sector Entity's Finances."
P00289, Feb 29, 2012

February 29, 2012 letter commenting on PCAOB's Rulemaking Docket Matter No. 030 - PCAOB Release No. 2011-008 - "Proposed Auditing Standard Related to Communications with Audit Committees; Related Amendments to PCAOB Standards; and Transitional Amendments to AU Section 380"
P00288, Feb 29, 2012

December 14, 2011 letter commenting on PCAOB's Rulemaking Docket Matter 037 - PCAOB Release No. 2011-006 - "Concept Release on Auditor Independence and Audit Firm Rotation"
P000031, Dec 14, 2011

September 30, 2011, letter commenting on the PCAOB's Release No. 2011-003 - "Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements and Related Amendments to PCAOB Standards"
C00625, Sep 29, 2011

September 16, 2011, letter commenting on IAASB's May 2011 Consultation Paper entitled "Enhancing the Value of Auditor Reporting - Exploring Options for Change"
C00466, Sep 16, 2011

September 9, 2011, letter commenting on IPSASB's "Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities - Measurement Of Assets And Liabilities In Financial Statements" Exposure Draft
C00475, Sep 9, 2011

September 9, 2011, letter commenting on the IPSASB's Consultation Paper, "Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities - Elements and Recognition in Financial Statements"
C00474, Sep 9, 2011

September 9, 2011, letter commenting on IPSASB's December 2010, "Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities Exposure Draft - Role, Authority and Scope; Objectives and Users; Qualitative Characteristics; and Reporting Entity"
C00493, Sep 8, 2011

August 15, 2011 letter commenting on IAASB's April 2011 Exposure Draft, "ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information"
C00108, Aug 15, 2011

June 6, 2011 letter commenting on the IAASB's January 2011 Discussion Paper, "The Evolving Nature of Financial Reporting - Disclosure and Its Audit Implications"
A95065, Jun 6, 2011

June 3, 2011, letter commenting on AICPA's Professional Ethics Executive Committee (PEEC) April 2011 Exposure Draft of a proposed pronouncement entitled "Omnibus Proposal ~ AICPA Professional Ethics Division ~ Interpretations and Definition"
A94946, Jun 3, 2011

May 31, 2011, letter commenting on AICPA's Professional Ethics Executive Committee (PEEC) February 2011 Exposure Draft entitled "Omnibus Proposal ~ AICPA Professional Ethics Division ~ Interpretation and Rulings"
A94825, May 31, 2011

May 13, 2011, letter commenting on AICPA ASB's March 2011 exposure draft for a proposed Statement on Auditing Standards (SAS), entitled "Omnibus Statement on Auditing Standards--2011."
A94050, May 13, 2011

April 29, 2011 letter commenting on AICPA ASB's December 2010 Exposure Draft for a proposed Statement on Auditing Standards (SAS), entitled "Alert as to the Intended Use of the Auditor's Written Communication."
A93884, Apr 29, 2011

April 5, 2011, letter commenting on the IAASB's January 2011 consultation paper on "Proposed IAASB Strategy and Work Program for 2012-2014."
A93695, Apr 5, 2011

March 21, 2011 letter commenting on the International Auditing and Assurance Standards Board's (IAASB) October 2010 Exposure Draft for a proposed International Auditing Practice Statement (IAPS) entitled "IAPS 1000, Special Considerations in Auditing Complex Financial Instruments"
A93555, Mar 21, 2011

March 7, 2011 Letter Commenting on the International Accounting Education Standards Board's "International Education Standard (IES) 7 Continuing Professional Development - A Program of Lifelong Learning and Continuing Development of Professional Competence, December 2010"
A93450, Mar 7, 2011

November 3, 2010 letter commenting on PCAOB Rulemaking Docket Matter No. 031 - PCAOB Release No. 2010-005, Application of the "Failure to Supervise" Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts
A92215, Nov 3, 2010

November 1, 2010 letter commenting on International Auditing and Assurance Standards Board (IAASB) July 2010 Exposure Draft on Proposed International Standards on Auditing (ISA) 315 (Revised), "Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and Its Environment" and ISA 610 (Revised), "Using the Work of Internal Auditors"
A92216, Nov 1, 2010

September 21, 2010 letter commenting on the Exposure Draft of Proposed Revisions to the "Standards for Performing and Reporting on Peer Reviews"
A91685, Sep 21, 2010

GAO's September 13, 2010 letter commenting on PCAOB Rulemaking Docket Matter No. 028 - PCAOB Release No. 2010-003, Proposed Auditing Standard Related To Confirmation and Related Amendments to PCAOB Standards
A91483, Sep 13, 2010

May 28, 2010 letter commenting on PCAOB Rulemaking Docket Matter 030 - PCAOB Release No. 2010-001 - "Proposed Auditing Standards Related to Communications with Audit Committees and Related Amendments to Certain PCAOB Auditing Standards"
A89905, May 28, 2010

May 26, 2010 letter commenting on AICPA Auditing Standards Board (ASB) February 2010 Exposure Draft for the proposed Statement on Auditing Standards (SAS), entitled "Consideration of Omitted Procedures After the Report Release Date"
A89891, May 26, 2010

May 20, 2010 letter commmenting on Exposure Draft of Proposed Changes to the "International Standards for the Professional Practice of Internal Auditing"
A89832, May 20, 2010

May 19, 2010 letter commenting on AICPA Auditing Standards Board (ASB) February 2010 Exposure Draft for a proposed Statement on Auditing Standards (SAS), entitled "Consistency of Financial Statements"
A89804, May 19, 2010

May 3, 2010 letter commenting on AICPA Auditing Standards Board (ASB) December 2009 Exposure Draft for a proposed Statement on Auditing Standards (SAS), entitled "Analytical Procedures (Redrafted)"
A89583, May 3, 2010

April 30, 2010 letter commenting on Proposed Statement on Auditing Standards (SAS) "Audit Evidence - Specific Considerations for Selected Items"
A89592, Apr 30, 2010

April 30, 2010 letter commenting on AICPA Auditing Standards Board (ASB) December 2009, Exposure Draft for a proposed Statement on Auditing Standards (SAS) "Using the Work of an Auditor's Specialist"
A89580, Apr 30, 2010

April 30, 2010 letter commenting on AICPA Auditing Standards Board (ASB) December 2009 Exposure Draft for a proposed Statement on Auditing Standards (SAS), entitled "Communicating Internal Control Related Matters Identified in an Audit (Redrafted)"
A89579, Apr 30, 2010

March 2, 2010 letter commenting on PCAOB's Rulemaking Docket Matter 026 - PCOAB Release No. 2009-007 - "Proposed Auditing Standards Related to the Auditor's Assessment of and Response to Risk"
A89091, Mar 2, 2010

January 15, 2010 letter commenting on AICPA Auditing Standards Board's (ASB) October 2009 Exposure Draft of proposed Statements on Auditing Standards (SAS) "Terms of Engagement" and "Written Representations"
A88846, Jan 15, 2010

December 22, 2009 letter commenting on AICPA Auditing Standards Board's (ASB) September 2009 Exposure Draft for Proposed Statements on Auditing Standards (SAS), entitled "Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement"
A88765, Dec 22, 2009

December 22, 2009 letter commenting on AICPA Auditing Standards Board's (ASB) September 2009 Exposure Draft for a Proposed SAS, "Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements" (Redrafted)
A88763, Dec 22, 2009

December 22, 2009 letter commenting on AICPA Auditing Standards Board's (ASB) September 2009 Exposure Draft for a Proposed SAS, "Engagements to Report on Summary Financial Statements"
A88761, Dec 22, 2009

December 22, 2009 letter commenting on AICPA Auditing Standards Board's (ASB) September 2009 Exposure Draft for Proposed Statements on Auditing Standards (SAS), entitled "Forming an Opinion and Reporting on Financial Statements; Modifications to the Opinion in the Independent Auditor's Report; and Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report"
A88760, Dec 22, 2009

December 15, 2009 letter commenting on AICPA Auditing Standards Board's (ASB) September 11, 2009 exposure draft of proposed Statement on Auditing Standards (SAS) entitled "Related Parties" (Redrafted)
A88636, Dec 15, 2009

December 15, 2009 letter commenting on AICPA Auditing Standards Board 's (ASB) September 2009 Exposure Draft of proposed Statement on Auditing Standards (SAS) "Audits of Group Financial Statements (Including the Work of Component Auditors)"
A88635, Dec 15, 2009

November 30, 2009 letter commenting on AICPA Auditing Standards Board (ASB) September 2009 Exposure Draft for a proposed Statement on Auditing Standards (SAS), entitled "Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures (Redrafted)"
A88534, Nov 30, 2009

September 3, 2003, letter commenting on the AICPA's May 30, 2003, Exposure Draft of Proposed Revisions to the AICPA Standards for Performing and Reporting on Peer Reviews
A88352, Sep 3, 2009

August 31, 2009 letter commenting on the AICPA Auditing Standards Board (ASB) June 2009 Exposure Draft of Proposed Statement on Auditing Standards (SAS) entitled Quality Control for an Audit of Financial Statements
A88276, Aug 31, 2009

August 31, 2009 letter commenting on AICPA Auditing Standards Board (ASB) June 2009 Exposure Draft of Proposed Statement on Quality Control Standards (SQCS) entitled A Firm's System of Quality Control (Redrafted)
A88275, Aug 31, 2009

August 31, 2009 letter commenting on AICPA's Auditing Standards Board (ASB) May 2009 Exposure Draft of Proposed Statement on Auditing Standards (SAS) on External Confirmations
A88273, Aug 31, 2009

July 15, 2009, letter commenting on the AICPA Auditing Standards Board (ASB) April 2009 Exposure Draft for a proposed Statement on Auditing Standards (SAS), entitled "Subsequent Events and Subsequently Discovered Facts"
A88277, Jul 15, 2009

May 29, 2009, letter commenting on PCAOB Rulemaking Docket Matter No. 028 - PCAOB Release No. 2009-002, "Concept Release on Possible Revisions to PCAOB's Standard on Audit Confirmations"
A88282, May 29, 2009

May 29, 2009, letter commenting on the AICPA Auditing Standards Board February 2009 Exposure Draft for a proposed Statement on Auditing Standards entitled "'Audit Sampling' (Redrafted)"
A88280, May 29, 2009

May 29, 2009, letter commenting on the AICPA Auditing Standards Board January 2009 Exposure Draft for a proposed Statement on Auditing Standards entitled "Consideration of Fraud in a Financial Statement Audit (Redrafted)"
A88279, May 29, 2009

May 29, 2009, letter commenting on the AICPA's Auditing Standards Board January 2009 Exposure Draft for a proposed Statement on Auditing Standards entitled "Consideration of Laws and Regulations in an Audit of Financial Statements"
A88278, May 29, 2009

May 15, 2009, letter commenting on the AICPA Auditing Standards Board (ASB) January 21, 2009, Exposure Draft of the proposed Statements on Auditing Standards entitled "Required Supplementary Information (RSI), Other Information in Documents Containing Audited Financial Statements (OSI), and Other Information in Relation to the Financial Statements as a Whole ('In Relation To')"
A88283, May 15, 2009

May 4, 2009, letter commenting on the AICPA's Auditing Standards Board (ASB) December 2008 Exposure Draft entitled Proposed Statement on "Auditing Standards, Compliance Audits"
A88284, May 4, 2009

April 16, 2009, letter commenting on the PCAOB Rulemaking Docket Matter No. 025 - PCAOB Release No. 2009-01, Proposed Auditing Standard--"Engagement Quality Review"
A88302, Apr 16, 2009

April 16, 2009, letter commenting on the AICPA Auditing Standards Board (ASB) February 2009 Exposure Draft entitled "Proposed Statements on Auditing Standards, Risk Assessment"
A88287, Apr 16, 2009

February 18, 2009, letter commenting on PCAOB's Release No. 2008-006, "Proposed Auditing Standards Related to the Auditor's Assessment of and Response to Risk"
A88309, Feb 18, 2009

February 17, 2009, letter commenting on the AICPA ASB's November 2008 Exposure Draft for a proposed Statement on Auditing Standards (SAS) entitled, "Audit Considerations Relating to an Entity Using a Service Organization (Redrafted)"
A88311, Feb 17, 2009

February 17, 2009, letter commenting on the AICPA ASB's November 2008 Exposure Draft of Proposed Statement on Standards for Attestation Engagements (SSAE) entitled, "Reporting on Controls at a Service Organization"
A88310, Feb 17, 2009

December 23, 2008 letter commenting on the AICPA's Proposed Preface to "Codification of Statements on Auditing Standards, Principles Governing an Audit Conducted in Accordance with Generally Accepted Auditing Standards" and Proposed Statement on Auditing Standards, "Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards"
A88312, Dec 23, 2008

August 12, 2008, letter commenting on the AICPA's Proposed Revisions to Statement on Auditing Standards, AU Section 325, "Communicating Internal Control Related Matters Identified in an Audit"
A88358, Aug 12, 2008

August 12, 2008, letter commenting on the AICPA's Proposed Revisions to Statement on Standards for Attestation Engagements, AT Section 501, "An Examination of an Entity's Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements"
A88356, Aug 12, 2008

June 26, 2008, letter commenting on the AICPA's April 2008 exposure draft - Proposed Statement on Auditing Standards No. 114 (Redrafted), "The Auditor's Communication with Those Charged with Governance"
A88415, Jun 26, 2008

June 26, 2008, letter commenting on the AICPA's April 2008 exposure draft - Proposed Statement on Auditing Standards No. 103 (Redrafted), "Audit Documentation"
A88411, Jun 26, 2008

May 30, 2008, letter commenting on the IAASB's December 2007 exposure draft "ISAE 3402, Assurance Reports on Controls at a Third Party Service Organization"
A88416, May 30, 2008

May 12, 2008, letter commenting on the PCAOB's Rulemaking Docket Matter No. 025 - PCAOB Release No. 2008-002, "Proposed Auditing Standard -- Engagement Quality Review and Conforming Amendment to the Board's Interim Quality Control Standards"
A88417, May 12, 2008

April 30, 2008, letter commenting on the IAASB's December 2007 exposure drafts - "ISA 402 (Revised and Redrafted), Audit Considerations Relating to an Entity Using a Third Party Service Organization"
A88419, Apr 30, 2008

April 30, 2008, letter commenting on the IAASB's December 2007 exposure drafts - "ISA 265, Communicating Deficiencies in Internal Control and Related Conforming Amendments to Other ISAs"
A88418, Apr 30, 2008

April 15, 2008, letter commenting on the IAASB's January 2008 Exposure Drafts - ISA 710, "Comparative Information-Corresponding Figures and Comparative Financial Statements"
A88518, Apr 15, 2008

April 15, 2008, letter commenting on the IAASB's January 2008 exposure drafts - "ISA 210 (Redrafted), Agreeing the Terms of Audit Engagements and Related Conforming Amendments to Other ISAs"
A88420, Apr 15, 2008

March 31, 2008, letter commenting on the IIA's Exposure Draft on Proposed Changes to the "International Standards for the Professional Practice of Internal Auditing"
A88519, Mar 31, 2008

March 4, 2008, letter commenting on the PCAOB's Release No. 2007-011, Proposed Policy Statement, "Guidance Regarding Implementation of PCAOB Rule 4012"
A88520, Mar 4, 2008

February 15, 2008, letter commenting on the IAASB's October 2007 Exposure Draft - "ISA 620 (Revised), Using the Work of an Auditor's Expert"
A88523, Feb 15, 2008

February 15, 2008, letter commenting on the IAASB's October 2007 Exposure Draft - "ISA 505, External Confirmations"
A88522, Feb 15, 2008

December 21, 2007, letter commenting on the IAASB's July 2007 Exposure Drafts - "ISA 220, Quality Control for an Audit of Financial Statements and ISQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements"
A88524, Dec 21, 2007

December 3, 2007, statement on concentration in the U.S. public company audit market before the Treasury Advisory Committee on the Auditing Profession
A88525, Dec 3, 2007

November 28, 2007, letter commenting on the IAASB's July 2007 Exposure Drafts - ISA 700, (independent auditor's report on general purpose financial statements); ISA 705 (Revised), (modifications to the opinion); ISA 706 (Revised), (emphasis of a matter paragraphs); ISA 800 (Revised), (special purpose financial statements); and ISA 805 (Revised), (summary financial statements)
A88533, Nov 28, 2007

November 13, 2007, letter commenting on the SEC's document "File No. S7-20-7 -- Solicitation of Comments on the Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance With International Financial Reporting Standards"
A88531, Nov 13, 2007

November 2, 2007, letter commenting on the COSO of the Treadway Commission's discussion document "COSO Internal Control Integrated Framework--Guidance on Monitoring Internal Control Systems"
A88555, Nov 2, 2007

October 31, 2007, letter commenting on the the IAASB's July 2007 exposure draft "ISA 530, Audit Sampling"
A88556, Oct 31, 2007

September 15, 2007, letter commenting on the the IAASB's April 2007 proposed revisions to "ISA 200, Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing"
A88557, Sep 15, 2007

August 9, 2007, letter commenting on the AICPA's Professional Ethics Executive Committee's May 15, 2007, exposure draft Proposed Interpretation 102-7, "Other Considerations - Meeting the Objectives of the Fundamental Principles," and "Proposed Framework for Meeting the Objectives of the Fundamental Principles"
A88585, Aug 9, 2007

July 12, 2007, letter commenting on the SEC Solicitation of Comments on the filing of the Proposed Rule on Auditing Standard No. 5, An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements, and Related Independence Rule and Conforming Amendments
A88599, Jul 12, 2007

June 29, 2007, letter commenting on the AICPA's proposed revisions to Standards for Performing and Reporting on Peer Reviews
A88600, Jun 29, 2007

June 15, 2007, letter commenting on the AICPA's Auditing Standards Board's (ASB) March 20, 2007, discussion paper on Improving the Clarity of ASB Standards
A88602, Jun 15, 2007

May 18, 2007, letter commenting on PCAOB Release No. 2007-003--Proposed Auditing Standard--Evaluating Consistency of Financial Statements and Proposed Amendments to Interim Auditing Standards
A88605, May 18, 2007

April 30, 2007, letter commenting on the IESBA's December 2006 Exposure Draft - Section 290 of the Code of Ethics - Independence--Audit and Review Engagements, and Section 291 of the Code of Ethics - Independence--Other Assurance Engagements
A88613, Apr 30, 2007

April 30, 2007, letter commenting on the IAA's "Exposure Draft of Proposed Changes to the Professional Practices Framework"
A88611, Apr 30, 2007

April 16, 2007, letter commenting on the FASB's "Invitation to Comment - Valuation Guidance for Financial Reporting"
A88615, Apr 16, 2007

April 4, 2007, remarks before the SEC Open Meeting commenting on the SEC's Proposed Management Guidance for Section 404 of the Sarbanes-Oxley Act and the PCAOB's Proposed Revisions to Auditing Standards No. 2
A88616, Apr 4, 2007

February 26, 2007, letter commenting on PCAOB's Release No. 2006-007--"Proposed Auditing Standard--An Audit of Internal Control over Financial Reporting That is Integrated with an Audit of Financial Statements, and Related Other Proposals"
A88617, Feb 26, 2007

November 8, 2006, letter commenting on IASB's "Preliminary Views on an Improved Conceptual Framework for Financial Reporting"
A88652, Nov 8, 2006

November 8, 2006, letter commenting on FASB's "Preliminary Views on the Conceptual Framework for Financial Reporting"
A88622, Nov 8, 2006

September 29, 2006, letter commenting on the AICPA's Auditing Standards Board's July 28, 2006, exposure draft of a proposed statement on quality control standards (SQCS) entitled "A Firm's System of Quality Control"
A88653, Sep 29, 2006

September 15, 2006, letter commenting on the AICPA's Auditing Standards Board's July 25, 2006, exposure draft of a proposed statement on standards for attestation engagements (SSAE) entitled "SSAE Hierarchy"
A88671, Sep 15, 2006

July 31, 2006, letter commenting on the IAASB's March 2006 proposed revisions to International Standard on Auditing (ISA) No. 600, "The Audit of Group Financial Statements"
A88674, Jul 31, 2006

May 19, 2006, letter commenting on the AICPA's Auditing Standards Board's January 19, 2006, proposed statement on standards for attestation engagements "Reporting on an Entity's Internal Control Over Financial Reporting"
A88696, May 19, 2006

January 20, 2006, letter commenting on the COSO's draft "COSO Internal Control Integrated Framework - Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting"
A88717, Jan 20, 2006

October 31, 2005, letter commenting on the IAASB's June 2005 proposed revisions to International Standard on Auditing (ISA) No. 701, "The Independent Auditor's Report on Other Historical Financial Information" and proposed ISA No. 800, "The Independent Auditor's Report on Summary Audited Financial Statements"
A88716, Oct 31, 2005

October 31, 2005, letter commenting on the AICPA's Auditing Standards Board's September 1, 2005, proposed statement on auditing standards "Communication of Internal Control Related Matters Noted in an Audit" (to supersede Statement on Auditing Standard No. 60, "Communication of Internal Control Related Matters Noted in an Audit")
A88715, Oct 31, 2005

June 27, 2005, letter commenting on the FASB's exposure draft entitled "The Hierarchy of Generally Accepted Accounting Principles"
A88697, Aug 27, 2005

August 26, 2005 letter commenting on the Auditing Standards Board's June 15, 2005, Exposure Draft of Proposed Statements on Auditing Standards on Audit Risk
A88403, Aug 26, 2005

August 10, 2005, letter commenting on the IAASB's March 2005 proposed revisions to International Standard on Auditing No. 705, "Modification to the Opinion in the Auditor's Report" and No. 706, "Emphasis of Matter Paragraphs and Other Matters in the Independent Auditor's Report"
A88705, Aug 10, 2005

August 8, 2005, letter commenting on the IAASB's March 2005 proposed revision to International Standard on Auditing No. 260 (Revised), "The Auditor's Communication with Those Charged with Governance"
A88703, Aug 8, 2005

August 2, 2005, letter commenting on the IAASB's March 2005 proposed revision to International Standard on Auditing No. 600, "The Audit of Group Financial Statements"
A88702, Aug 2, 2005

June 27, 2005, letter commenting on the AICPA's Auditing Standards Board's proposed statement on auditing standards - "Amendment to Statement on Auditing Standards No. 69, the Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles, for Nongovernmental Entities," dated May 9, 2005.
A88701, Jun 27, 2005

June 24, 2005, letter commenting on the AICPA's Professional Ethics Division's "Proposed New Interpretation 101-15 under Rule 101 - Financial Relationships"
A88695, Jun 24, 2005

May 9, 2005, letter commenting on the AICPA's Auditing Standards Board's March 2, 2005, exposure draft of a proposed statement on auditing standards "Defining Professional Requirements in Statements on Auditing Standard" and a related proposed statement on standards for attestation engagements
A88693, May 9, 2005

May 9, 2005, letter commenting on the PCAOB's March 31, 2005, "Rulemaking Docket Matter No. 018 - Proposed Auditing Standard--Reporting on the Elimination of a Material Weakness"
A88675, May 9, 2005

May 2, 2005, letter commenting on the AICPA's Auditing Standards Board's January 15, 2005, exposure document on a proposed Statement of Auditing Standards entitled "Audit Documentation"
A88666, May 2, 2005

May 2, 2005 letter commenting on the IASB's December 2004 proposed revision to International Standard on Auditing No. 540, "Auditing Accounting Estimates and Related Disclosures (Other than Those Involving Fair Value Measurements and Disclosures)"
A88656, May 2, 2005

May 2, 2005 letter commenting on IASB's December 2004 proposed revision to International Standard on Auditing No. 320, "Materiality in the Identification and Evaluation of Misstatements"
A88654, May 2, 2005

February 11, 2005, letter commenting on the IAASB's September 2004, "Proposed Revisions to International Standard on Auditing No. 230 -- Audit Documentation"
A88641, Feb 11, 2005

January 27, 2004 letter commenting on PCAOB's December 10, 2003, "Rulemaking Docket No. 013--Proposed Rules Relating to the Oversight of Non-U.S. Public Accounting Firms"
A88640, Jan 27, 2004

January 12, 2004 letter commenting on the PCAOB's November 21, 2003, "Rulemaking Docket No. 012--Proposed Auditing Standard on Audit Documentation and Proposed Amendment to Interim Auditing Standards"
A88618, Jan 12, 2004

December 9, 2003, letter commenting on PCAOB'S October 7, 2003, "Proposed Auditing Standards--An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements"
A88614, Dec 9, 2003

November 6, 2003, letter commenting on PCAOB's October 7, 2003, proposed rule regarding certain terms used in auditing and related professional practice standards
A88369, Nov 6, 2003

September 3, 2003 letter commenting on the Public Company Accounting Oversight Board's (PCAOB) July 28, 2003, Proposed Rules on Inspections of Registered Public Accounting Firms
A88357, Sep 3, 2003

May 20, 2003 letter commenting on the Institute of Internal Auditor's January 15, 2003, exposure draft of Standards for the Professional Practice of Internal Auditing
A88274, May 20, 2003

May 20, 2003, letter commenting on the AICPA's March 19, 2003, exposure draft of professional ethics, interpretations, and rulings
A87712, May 20, 2003

May 20, 2003 letter commenting on the AICPA's March 18, 2003, exposure draft of proposed standards related to auditing and reporting on an entity's internal control over financial reporting
A87696, May 20, 2003

April 30, 2003, letter commenting on the AICPA's December 2, 2002, exposure draft of seven proposed auditing standards related to audit risk
A87684, Apr 30, 2003
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