Audits of Public Companies: Survey of Public Companies (GAO-08-164SP, January 2008), an E-supplement to GAO-08-163

U.S. Government Accountability Office

The U.S. Government Accountability Office (GAO), a research agency of the Congress, is reviewing the changes in the accounting industry that have taken place since 2003. As part of the review, we are administering this questionnaire survey to a random sample of publicly held U.S. companies. We would like to learn the audit experiences of [Company name appeared here], whose last known auditor of record is [Audit company name appeared here].

This questionnaire should be completed by the current chair of the audit committee of the board of directors of this company. If the audit chair is unable to complete the questionnaire, please designate someone who is familiar with issues related to audit services and the selection and engagement of this company's auditor of record.

Your answers to this survey will be confidential and only aggregated responses will be included in GAO's related report. GAO does not release confidential information, unless compelled by law or requested by Congress. To help ensure the confidentiality of your responses, we will destroy all information that links your company to your answers before the report is issued.

Please complete the questionnaire within 10 business days of receipt. We understand there are great demands on your time; it should take less than 30 minutes to complete. Thank you for your help in completing the survey. Your participation is essential to its success.

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