Auditing and Financial Management:

December 23, 2008 letter commenting on the AICPA's Proposed Preface to "Codification of Statements on Auditing Standards, Principles Governing an Audit Conducted in Accordance with Generally Accepted Auditing Standards" and Proposed Statement on Auditing Standards, "Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards"

Published: Dec 23, 2008. Publicly Released: Dec 23, 2008.

Contact:

Jeanette M. Franzel
(202) 512-9471
contact@gao.gov

 

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This letter provides the U.S. Government Accountability Office's (GAO) comments on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board's (ASB) September 2008, Exposure Draft of the following: (1) Proposed Preface to Codification of Statements on Auditing Standards, Principles Governing an Audit Conducted in Accordance with Generally Accepted Auditing Standards, (2) Proposed Statement on Auditing Standards, Overall Objectives of the Independent Auditor and the Conduct of an Auditing Accordance with Generally Accepted Auditing Standards.

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