Auditing and Financial Management:

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"

Published: Aug 8, 2005. Publicly Released: Aug 8, 2005.

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This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Auditing and Assurance Standards Board's (IAASB) proposed ISA 260 issued in March 2005. Overall, we support the IAASB's proposed revisions to ISA 260. A strong communication process between auditors and those charged with governance can help to improve accountability and increase understanding of the audit and the role of the auditor. We believe that the proposed standard could be enhanced in several areas that would strengthen audits in both the public and private sectors.

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