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July 24, 2025 letter commenting on International Auditing and Assurance Standards Board's April 2025 Exposure Draft: "Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA's Using the Work of an External Expert Project"

Published: Jul 24, 2025. Publicly Released: Jul 25, 2025.
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Highlights

This letter provides GAO's comments on the International Auditing and Assurance Standards Board's (IAASB) Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA's Using the Work of an External Expert Project. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.

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James R. Dalkin
Director
Financial Management and Assurance

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Sarah Kaczmarek
Managing Director
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Public interestProfessional standardsAuditorsFinancial managementAccountantsRedundancy