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This letter provides the U.S. Government Accountability Office's (GAO) responses to the Public Company Accounting Oversight Board's (PCAOB) Release Number 2016-003, Proposed Auditing Standard - The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards (hereafter Release No. 2016-003 or the Reproposal). GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.

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