March 13, 2020 letter commenting on GAO's Response to the International Ethics Standards Board for Accountants' January 2020 Exposure Draft, Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers

Published: Mar 13, 2020. Publicly Released: Mar 16, 2020.
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Highlights

This letter provides GAO's response to the exposure draft, Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers. GAO promulgates generally accepted government auditing standards (GAGAS) in the United States. GAGAS provides a framework for conducting high-quality audits of government awards with competence, integrity, objectivity, and independence. Our comments reflect the importance we place on reinforcing the values promoted in both the International Code of Ethics for Professional Accountants (Code) and GAGAS.

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