December 18, 2014, letter commenting on the AICPA's Proposed Statement on Standards for Attestation Engagements:"Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting:Clarification and Recodification"

Published: Dec 18, 2014. Publicly Released: Dec 18, 2014.

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This letter provides the U.S. Government Accountability Office's comments on the American Institute of Certified Public Accountants' (AICPA) exposure draft on examining controls at service organizations.