October 21, 2015, letter commenting on IAASB's July 2015 exposure draft, "Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations"

Published: Oct 21, 2015. Publicly Released: Oct 21, 2015.

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James R. Dalkin
(202) 512-3133


Office of Public Affairs
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This letter provides GAO's response to the International Auditing and Assurance Standards Board's (IAASB) exposure draft, Responding to Non-Compliance or Suspected Non- Compliance with Laws and Regulations. GAO promulgates generally accepted government auditing standards (GAGAS) in the United States. GAGAS provide a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence and set ethical requirements for these audits. Auditors of both domestic and international U.S. government awards are required to use GAGAS. Therefore, we anticipate situations where the International Federation of Accountants' member auditors will practice in accordance with GAGAS and the amended International Standards simultaneously. Our comments reflect the importance we place on reinforcing the values promoted in both the International Standards and GAGAS.

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