May 2, 2005 letter commenting on IASB's December 2004 proposed revision to International Standard on Auditing No. 320, "Materiality in the Identification and Evaluation of Misstatements"
Published: May 02, 2005. Publicly Released: May 02, 2005.
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Highlights
This letter provides the U.S. Government Accountability Office's (GAO) comments on the International Auditing and Assurance Standards Board (IAASB) December 2004, proposed revisions to International Standard on Auditing (ISA) No. 320 - Materiality in the Identification and Evaluation of Misstatements.