July 25, 2017, letter commenting on IESBA's May 2017 Exposure Draft, "Proposed Application Material Relating to Professional Skepticism and Professional Judgment"

Published: Jul 25, 2017. Publicly Released: Jul 26, 2017.

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James R. Dalkin
(202) 512-3133
dalkinj@gao.gov

 

Office of Public Affairs
(202) 512-4800
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This letter provides GAO's response to the exposure draft, Proposed Application Material Relating to (a) Professional Skepticism - Linkage with the Fundamental Principles; and (b) Professional Judgment - Emphasis on Understanding Facts and Circumstances. GAO promulgates generally accepted government auditing standards (GAGAS) in the United States. GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence. Our comments reflect the importance we place on reinforcing the values promoted in both the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (code) and GAGAS.

Jul 13, 2017

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