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"

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 Statement on Auditing Standards (SAS) on consistency of financial statements. Overall we agree with and support the proposed SAS.