Skip to main content

Lapse in Appropriations

Please note that a lapse in appropriations has caused GAO to shut down its operations. Therefore, GAO will not be able to publish reports or otherwise update this website until GAO resumes operations. In addition, the vast majority of GAO personnel are not permitted to work. Consequently, calls or emails to agency personnel may not be returned until GAO resumes operations. For details on how the bid protest process will be handled during the shutdown, please see the legal decisions page. For information related to the GAO Personnel Appeals Board (PAB), please see the PAB webpage.

June 3, 2024, letter commenting on the International Auditing and Assurance Standards Board's February 2024 exposure draft: The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs

Published: Jun 03, 2024. Publicly Released: Jun 05, 2024.
Jump To:

Highlights

This letter provides GAO's comments on the International Auditing and Assurance Standards Board's (IAASB) proposed International Standard on Auditing (ISA) 240 (revised), The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs. GAO promulgates generally accepted government auditing standards (GAGAS), which provide professional standards for auditors of government entities in the United States.

Full Report

Full Report (8 pages)
Accessible PDF (8 pages)

GAO Contacts

James R. Dalkin
Director
Financial Management and Assurance
dalkinj@gao.gov

Media Inquiries

Sarah Kaczmarek
Managing Director
Office of Public Affairs
media@gao.gov

Public Inquiries

Contact Us

Topics

Auditing and Financial Management
AuditorsFinancial reportingFinancial statementsGovernment auditing standardsRisk factorsFederal spendingGrant programsPublic assistance programsAudit evidenceFinancial management