Auditing and Financial Management:

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

Published: May 9, 2005. Publicly Released: May 9, 2005.

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This letter provides the U.S. Government Accountability Office's (GAO) comments on the Auditing Standards Board's (ASB) exposure draft of a proposed statement on auditing standards Defining Professional Requirements in Statements on Auditing Standards and a related proposed statement on standards for attestation engagements dated March 2, 2005. We appreciate the opportunity to have participated as a member of the task force that prepared this exposure draft and are pleased to contribute further to the deliberative process by providing comments on the exposure draft.

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