December 11, 2013, letter commenting on PCAOB Rulemaking Docket Matter No. 034: PCAOB Release No. 2013-005: "Proposed Auditing Standard Related to the Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion"; "the Auditor's Responsibilities regarding Other Information in Certain Documents Containing Audited Financial Statements and the Related Auditor's Report"; and "Related Amendments to PCAOB Standards"

Published: Dec 11, 2013. Publicly Released: Dec 11, 2013.

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This letter provides the U.S. Government Accountability Office's (GAO) comments on the Public Company Accounting Oversight Board's (PCAOB) exposure draft.