November 27, 2013, letter commenting on the American Institute of Certified Public Accountants Auditing Standards Board's July 2013 Exposure Draft for a Proposed Statement on Standards for Attestation Engagements, Entitled "Attestation Standards: Clarification and Recodification"

This letter provides the U.S. Government Accountability Office's (GAO) comments on the Auditing Standards Board's (ASB) proposed Attestation Standards: Clarification and Codification. We support the ASB's efforts to apply clarity drafting conventions and to converge its standards with those of the International Auditing and Assurance Standards Board, which we believe will help ensure consistency of practice for those performing attestation engagements.