November 6, 2003, letter commenting on PCAOB's October 7, 2003, proposed rule regarding certain terms used in auditing and related professional practice standards

This letter provides the U.S. General Accounting Office's (GAO) comments on the Public Company Accounting Oversight Board's (PCAOB) October 7, 2003, proposed rule explaining the terminology it will use in auditing and related professional practice standards to describe the requirements of those standards for registered public accounting firms.