Auditing and Financial Management:

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)"

Published: May 29, 2009. Publicly Released: May 29, 2009.

Additional Materials:

Contact:

Jeanette M. Franzel
(202) 512-9471
contact@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

This letter provides the U.S. Government Accountability Office's (GAO) comments on the American Institute of Certified Public Accountants Auditing Standards Board's (ASB) proposed Statement on Auditing Standards (SAS) on audit sampling. Generally, we support the proposed statement and agree that in most cases the standard appropriately discusses important considerations related to auditor use of audit sampling.

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