July 25, 2017, letter commenting on IAASB's April 2017 Exposure Draft, "Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures"

Published: Jul 25, 2017. Publicly Released: Jul 26, 2017.

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This letter provides GAO's response to the exposure draft, Proposed International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures (ED-540). GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.