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"

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