November 30, 2009 letter commenting on AICPA Auditing Standards Board (ASB) September 2009 Exposure Draft for a proposed Statement on Auditing Standards (SAS), entitled "Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures (Redrafted)"

This letter provides the U.S. Government Accountability Office's (GAO) comments on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board's (ASB) proposed Statement on Auditing Standards (SAS) on auditing accounting estimates.