July 1, 2019 letter commenting on IAASB's February 2019 explanatory memo and exposure draft, "The IAASB's Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews" and "Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements"

Published: Jul 1, 2019. Publicly Released: Jul 2, 2019.

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Contact:

James R. Dalkin
(202) 512-3133
dalkinj@gao.gov

 

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This letter provides GAO's response to the questions in the explanatory memorandum, The IAASB's Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews. This letter also provides GAO's response to the exposure draft, Proposed International Standard on Quality Management 1 - Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.

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