September 18, 2019, letter commenting on AICPA's June 2019 Exposure Draft, "Proposed Statement on Auditing Standards — Audit Evidence"

This letter provides GAO's comments on the American Institute of Certified Public Accountants' Auditing Standards Board's (ASB) Proposed Statement on Auditing Standards—Audit Evidence. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.