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September 30, 2025 letter commenting on AICPA's Exposure Draft: "Proposed Statement on Auditing Standards, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements"

Published: Sep 30, 2025. Publicly Released: Sep 30, 2025.
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Highlights

This letter provides GAO's comments on the American Institute of Certified Public Accountants' (AICPA) Proposed Statement on Auditing Standards, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements. GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.

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Auditing and Financial Management
Accounting standardsFinancial statementsAuditing standardsGovernment auditing standardsFinancial statement auditsFraudAuditorsCertified public accountantsProfessional standardsFinancial management