April 24, 2023, letter commenting on the International Auditing and Assurance Standards Board's October 2022 Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs

This letter provides GAO's comments on the International Auditing and Assurance Standards Board's (IAASB) proposed International Standard on Auditing (ISA) 500 (revised) Audit Evidence and proposed conforming and consequential amendments to other ISAs. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.