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February 15, 2008, letter commenting on the IAASB's October 2007 Exposure Draft: "ISA 505, External Confirmations"

Published: Feb 15, 2008. Publicly Released: Feb 15, 2008.
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Highlights

This letter provides the U.S. Government Accountability Office's (GAO) comments on the IAASB's proposed revisions to ISA 505.

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Full Report (5 pages)

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Auditing and Financial Management
AuditorsAuditsMaterialityRisk assessmentStandardsPolicies and proceduresAudit riskAccountantsSecuritiesGovernment auditing standards