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"

Published: Aug 12, 2008. Publicly Released: Aug 12, 2008.

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This letter provides the U.S. Government Accountability Office's (GAO) comments on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board's (ASB) proposed revisions to AT Section 501. We have major concerns about the provisions of the proposed standard that would prohibit auditors from issuing an adverse opinion any time they encounter restrictions on the scope of an engagement, regardless of the nature or extent of the restrictions.

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