April 30, 2010 letter commenting on AICPA Auditing Standards Board (ASB) December 2009, Exposure Draft for a proposed Statement on Auditing Standards (SAS) "Using the Work of an Auditor's Specialist"

This letter provides the U.S. Government Accountability Office's (GAO) comments on the ASB's proposed standards on Using the Work of an Auditor's Specialist. GAO supports the proposed SAS and believes that it will clarify the auditor's responsibilities when using the work of an individual or organization possessing expertise in a field other than accounting or auditing when the work is used to assist the auditor in obtaining sufficient appropriate audit evidence.