May 3, 2010 letter commenting on AICPA Auditing Standards Board (ASB) December 2009 Exposure Draft for a proposed Statement on Auditing Standards (SAS), entitled "Analytical Procedures (Redrafted)"

This letter provides the U.S. Government Accountability Office's (GAO) comments on the ASB's proposed Statement on Auditing Standards (SAS) on analytical procedures. Overall we agree with and support the proposed SAS.