Auditing and Financial Management:
May 15, 2013, letter commenting on IAASB's January 2013 Consultation Paper, "A Framework for Audit Quality"
Published: May 15, 2013. Publicly Released: May 17, 2013.
This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Auditing and Assurance Standards Board (IAASB or "Board") Consultation Paper entitled A Framework for Audit Quality. We appreciate the IAASB's goal of developing a comprehensive framework for audit quality, including the factors that contribute to the consistent performance of quality audits.